Arsenal reportedly settle on an asking price for out-of-favour defender Kieran Tierney.

Despite making regular appearances from the substitutes' bench during 2022-23, Tierney was always regarded as an understudy to Oleksandr Zinchenko.

As a result, the Gunners made the decision to be open for offers for the Scotland international during the summer, without attracting a bid that met their asking price.

Real Sociedad would ultimately win the race for Tierney's signature, albeit on a season-long loan with the player desperate for regular football.

So far, Tierney has endured a mixed stint with the La Liga outfit, making a total of 14 starts and four substitute outings in all competitions.

Injuries has restricted the 26-year-old's game time and he has recently made an impression, providing an assist for one of the goals in a 3-2 victory over Granada on Saturday.

Nevertheless, he is expected to return to the Emirates Stadium and await further developments over his future, with the likelihood of regaining a spot in Mikel Arteta's squad seemingly remote.

According to Givemesport, Arsenal are willing to cash in on Tierney for a fee in the region of £20m.

Receiving such a figure is far from a certainty giving Tierney's fitness issues at times, while interested clubs are aware of Arsenal's desire to raise funds.

Arsenal were unable to act during the January transfer window due to their need to ensure that they meet the Premier League's Profit and Sustainability Rules.

Although they may be in a stronger position in the summer, there is a desire to maximise the money that they bring in from players who are not regarded as key men.

The report suggests that intermediaries are being used to determine where any genuine interest in Tierney lies ahead of the end of the season.

A return to boyhood Celtic is regarded as a possibility if compromises can be reached among the relevant parties, while Tierney is allegedly open to continuing his career in Spain.