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Cape Town - Arsenal have been tipped to make a new and improved bid for Celtic left-back Kieran Tierney after seeing their two previous attempts rebuffed.
The Premier League side made an offer for the Scotland international last week worth up to £25 million.
However, the Daily Record reports Celtic were unhappy with the structure of the deal and want the majority of any fee paid upfront.
The paper says Arsenal won't pay more than £25 million but are prepared to return with a restructured bid in a bid to satisfy Celtic's demands.
Speaking on his club's pre-season tour of the US, Arsenal boss Unai Emery was unperturbed by the protracted negotiations.
Talking about the Gunners' transfer dealings in general, he said: "We prefer to take the best decision with patience. If we need to wait more time, for this reason, I prefer to do that."
Tierney is also believed to have interested Serie A side, Napoli.
However, the Record reports the 22-year-old is happy at Celtic and will not demand a move. He will only consider leaving if the club says they are prepared to sell him.
After missing out on Champions League football, Arsenal are seeking to strengthen their squad and see Tierney as a long-term replacement for Nacho Monreal, who turned 33 earlier this year.
