CELTIC defender Kieran Tierney will NOT be heading for Arsenal – unless the London side restructure their £25million offer.

The Hoops threw out the original derisory bid of £15million for the 22-year-old fans’ favourite a month ago as it came nowhere near their valuation of the player.

The Gunners returned with the current submission, but were knocked back for a second time with the champions’ chief executive Peter Lawwell and the board clearly not satisfied with the inclusion of add-ons before the financial proposition reached an acceptable level.

One term in the proposal that has become a major sticking point is for Unai Emery’s team to qualify for the Champions League, a problem flagged up by Sky Sports News.

Arsenal failed to reach the a top four spot in the Premier League last time out and missed out on the opportunity of playing in Europe’s elite competition in the new campaign. They finished in fifth place a massive TWENTY-EIGHT points behind winners Manchester City. They also trailed behind Liverpool, Chelsea and Spurs.

The Hoops are not willing to run the risk of Emery’s team again failing to achieve qualification.

Neil Lennon has insisted he is quite happy to keep the left-back who is under contract until 2023.

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