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Celtic is not convinced that Arsenal's offer on Kieran Tierney is realistic, as the add-ons in play depend on the Gunners' qualification for the Champions League.
The initial £ 15 million offer from Arsenal was quickly rejected before the Premier League team came back with an improved offer of £ 25 million which was also rejected.
Emery is striving to strengthen his team despite the limited transfer budget that has been awarded as a result of the failure of securing football in the Champions League next season.
The North London group maintains that it is confident of being able to conclude the deal, but Celtic would prefer a simpler deal with more money in advance.
(Image: Action Pictures via Reuters)
Tierney, 22, became a regular first-team player in the 2015/16 campaign and subsequently made 180 appearances for Celtic.
However, he had problems with a hernia last season and is now recovering from the surgery. He is under contract with the Hoops until 2023.
Neil Lennon argues that Arsenal has not made a new bid for Tierney, while Celtic seems to have the Gunners working to get their man.
Celtic has been crowned Scottish Premiership champion for the eighth consecutive season in the 2018/19 campaign and will want to keep control of its best talent.
(Image: Icon Sport via Getty Images)
Arsenal would be on the verge of recruiting defender Saint Etienne Etienne William Saliba, who will be loaned to the French club for the upcoming season.
Tottenham should also be on loan to capture Real Madrid midfielder Dani Ceballos.
Tierney continues to progress, while the Gunners could be forced to abandon their pursuit of the winger of the Crystal Palace Wilfried Zaha because of the costs.
There is still time for things to change and for the agreements to be finalized before the new Premier League season, which begins in three weeks.
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