Arsenal are reportedly closing in on an agreement with Celtic for the £25m signing of full-back Kieran Tierney.

Celtic boss Neil Lennon confirmed last week that a second bid from the Gunners had been rejected.

The Gunners were supposedly willing to hand over £25m for the Scotland international, but only if various bonus clauses were triggered.

However, the Daily Mail claims that Arsenal have now restructured the deal so that Celtic are paid a larger proportion of the fee up front.

Tierney impressed for the Scottish champions once again last season and has been touted as a target for other clubs, including Serie A side Napoli.

Arsenal are also expected to confirm the arrival of Nicolas Pepe from Lille on Wednesday in a club-record £72m deal.