Arsenal have pulled out of a deal to sign Celtic left-back Kieran Tierney after they had another bid rejected, according to reports.

The Gunners had an improved offer of £25m for Tierney knocked back eight days ago, despite the deal becoming ‘inevitable’.

It is thought that Arsenal will have to break two transfer records to land one of their priority signings this summer.

The Daily Express claimed a week ago that the Gunners ‘are set to make a final move’ for Tierney as they look ‘at ways to structure the deal’.

The report added that Arsenal are understood to be ‘losing patience’ over negotiations and may move onto other potential deals if there is no progress soon.

And their concerns over the deal have been backed up as the Daily Record now claims that Arsenal have had a ‘third bid rejected’ and ‘won’t be making any more’.

Tierney is ‘unwilling to push for an exit’ and Arsenal’s frustrations mean they have ‘decided they need to walk away from the deal’.

Celtic viewed their latest offer as ‘unsatisfactory’ after looking for the ‘vast majority’ of the £25m valuation up front – but the Gunners wanted to insert lots of clauses.

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