Celtic have rejected Arsenal's offer of four players for Kieran Tierney, the UK Sun reports.
Gunners boss, Unai Emery, is hopeful of signing a new left-back this summer, as he plans to revert to a back four next season.
Emery has told the board to make a move for Tierney, in the belief he would make a "significant improvement" to the first team squad.
However, because of a small budget, Arsenal have already seen an opening £15million offer, which included four players in part exchange, dismissed by the Scottish champions who value the player closer to the £25m mark.
Arsenal were prepared to let the likes of Carl Jenkinson, Jordi Osei-Tutu, Emile Smith Rowe and Eddie Nketiah move to Parkhead. But will have to submit an improved cash bid if they are to land the 22-year-old who is contracted until 2023.
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