Arsenal are ready to incur a significant loss on Kieran Tierney, as they prepare to offload the former Celtic hero permanently in the summer for just £10m, according to a report.
After progressing through the youth system at Celtic, Tierney went on to make 170 appearances for his boyhood club, during which he scored eight goals and provided 37 assists.
However, after three years at the Emirates Stadium, the 27-year-old fell out of favour under Mikel Arteta and was loaned to La Liga outfit Real Sociedad at the start of last season.
Tierney made 20 appearances for the La Liga club across all competitions but has already announced his intention to play elsewhere next season.
Sociedad had an option to buy the Scottish international included in the deal but opted not to exercise it.
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Arsenal slash asking price for Kieran Tierney
While he has now returned to North London and still has two years remaining on his current deal, it seems the Gunners are ready to cut their losses on the left-back and allow him to move on this summer.
The Sunday Post reports that £10m will suffice for any interested party to sign Tierney in the upcoming transfer window, with his former club Celtic linked with a move.
However, despite the seemingly low asking price for the defender, it could still be challenging for Celtic to complete a deal, unless the player is willing to take a significant reduction in his wages.
The report adds that Newcastle United and Aston Villa had previously shown interest in the 27-year-old left-back and might still view him as a valuable addition to their squads for next season.
Tierney quickly became a favourite among Gunners fans following his £25m move from Celtic Park in 2019 and was a regular in the first team during his first four seasons with the club.
However, recurring injuries affected his progress and the arrivals of Oleksandr Zinchenko and Jurrien Timber made it even more challenging for him to regain his spot in the starting lineup.
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Tierney uncertain about future at Arsenal
In a recent interview with talkSPORT, Tierney seemed to admit that his Arsenal career is likely to be coming to an end. When quizzed about regaining his spot in the Gunners squad, he said: "You never know in football. It's probably quite rare that it happens when you come back from a loan.
"Of course, you've got circumstances like Saliba where they've just come back and I don't think he's been out the team since. "But it's maybe a bit different for someone who has played four years already and goes back, but you genuinely never know.
"Football is a mad place so let's see what happens."
Given Tierney's injury struggles, a return to Celtic could be the perfect outlet for the player as it will allow him to rotate with Greg Taylor, who is the Hoops' current first-choice left-back.
The Scotland international made 124 appearances across all competitions for Arsenal since the summer of 2019 and scored five goals while providing 14 assists in that time.