ARSENAL boss Unai Emery has identified Kieran Tierney as his priority summer target – but realises an acceptable bid for the Celtic favourite will wreck his transfer budget.
The Spaniard is counting the cost of failure to land a place in the money-spinning Champions League and has been told he will be permitted a £45million kitty for new players.
The Hoops have already kicked out a derisory £15million bid for the 22-year-old Scotland international left-back and a second in the £20million category will receive the same fate.
Tierney, who missed the Scottish Cup Final triumph over Hearts and underwent surgery for a double hernia at the end of last month, is under contract at the eight-in-a-row champions for another four years.
Emery is desperately seeking a new left-sided defender following the absence of Hector Bellerin, who will miss the start of the coming campaign due to persistent issues with a knee injury.
The Gunners gaffer spent last season relying on veteran full-back Nacho Monreal and Sead Kolasinac.
He is also looking to offload players to bolster his transfer funds.
Serie A giants Napoli are monitoring the situation to put more pressure on Emery.
Meanwhile, Tierney is not rocking the boat as he prepares at the team’s pre-season training camp in Austria.