Arsenal boss Unai Emery is thought to have identified Tierney as the man to come in and fill the club’s left-back spot for the foreseeable future.
With Nacho Monreal now 33 and Sead Kolasinac having failed to convince defensively in his time at the Emirates, Celtic’s Tierney offers a long-term solution to a problem position for Emery.
Scottish Premiership champions Celtic have made it clear they want £25million for the 22-year-old defender, who is a product of their youth academy.
Tierney, who has spent four seasons as a first-team regular for the Glasgow giants, has been crucial to the Hoops’ success in recent years and they are determined to recoup a fair fee in a window where Aaron Wan-Bissaka joined Manchester United from Crystal Palace for £50m after less than 18 months of senior football.
Arsenal had an initial £15m offer rejected for Scotland international Tierney while a £25m follow-up bid was rebuffed because it relied too heavily on add-ons that Celtic were not convinced would be met.
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They want the bulk of the fee, if not all of it, up front to sell the boyhood Celtic fan before next Thursday, when the transfer window for Premier League clubs closes at 5pm.
Express Sport understands Arsenal chiefs remain confident of landing Tierney before the deadline although they have less than a week to secure an agreement that has eluded them for over two months.
A third bid is seemingly imminent, with Arsenal’s £10m sale of Krystian Bielik to Charlton offering them extra cash to put towards a deal for Tierney that will satisfy Celtic’s demands.
But Celtic boss Lennon insists the player is solely focused on getting back to full fitness for the Bhoys after undergoing double hernia surgery.
“There’s only one show in town in regards to Kieran with the English window shutting on Thursday,” Lennon said.
“So we need to see if another bid comes in. It can be an unsettling period for any player but we’ve rejected two bids and the club knows the valuation we value Kieran at and it hasn’t been met yet so things are as you were
“He’s dealing with it very well. It comes from all angles, especially social media, and he’s only 22, so you have to be mindful of that as well.
“He’s trying to keep his feet on the ground and stay focused on the present.”
The Northern Irish coach is fully expecting a third offer from Arsenal in the coming days and admits Celtic are preparing for that eventuality.
“Normally these things tend to happen again so it wouldn’t surprise me, put it that way,” Lennon said. “That’s not from personal knowledge of anything, that’s just my own experience of things.
“We know the window shuts on Thursday [for Premier League clubs] so if we are talking about Arsenal then they have five or six days to come back in with a revised offer.
“I imagine there will be offers coming in. For certain individual players the asking price hasn’t been met and the clubs know what the asking price is.
“Until that valuation is met we thankfully don’t have a decision. But the closer it comes to the end of the window, and then something crops up, we are prepared for that aspect of it, but it’s not welcome.”