Are Arsenal preparing a £20m+ offer for Celtic ace Kieran Tierney - Unai Emery's No.1 target?

The Gunners are in need of a left-back for the upcoming season and according to the Daily Mail the 22-year-old is a priority.

Spanish boss Emery sees Tierney as having the qualities to step up to the top of the Premier League and having similar influence as to Andy Robertson at Liverpool to help Arsenal get back into the Champions League.

Arsenal were installed as favourites to sign the Scotland international.

He has also been linked with moves to Euro giants Lyon and Barcelona as well as mid-table Premier League outfit Leicester City with ex-Celtic boss Brendan Rodgers keen.

According to reports in Spain, Celtic will demand at least £26million for the player who is contracted until 2023.

Arsenal's transfer budget has been well publicised with Emery having 'just' £50million to spend but the manager sees Tierney as a wise investment.