Arsenal are reportedly closing in on a deal for Celtic defender Kieran Tierney.
The Bhoys rejected the opening offer, which was believed to be in the region of £18m.
However, according to the Sunday post, the Gunners have now offered £20m plus add-ons, which would be enough to convince Celtic to sell the left-back in this summer's transfer window.
The 22-year-old has made 170 appearances for the Scottish champions in all competitions, scoring eight times and contributing 37 assists.
Arsenal boss Unai Emery only reportedly has around £45m to spend on new signings this summer, although new funds could be raised through player sales.