Arsenal and Celtic are reportedly just £2m apart in their valuations of left-back Kieran Tierney.
The 22-year-old caught the eye of several clubs after becoming a regular for Celtic and Scotland last season.
The Gunners have been in pursuit of Tierney all summer and have already been rejected with two bids, although according to Sky Sports News, an agreement is now close as the two sides lie just £2m apart.
The player himself is said to be interested in moving to the Premier League, although Arsenal are said to be keen to meet Celtic's £25m valuation through a mixture of instalments and bonuses, which could still scupper the deal.
Unai Emery has signed Brazilian midfielder Gabriel Martinelli this summer and is close to completing a deal for St Etienne defender William Saliba.
