The Gunners failed with a bid for the Scotland international last week after falling short of the Hoops’ demands for a down payment.
However, the Daily Mail reports that Arsenal are now close to agreeing a deal after restructuring their £25 million proposal.
Tierney is said to want a move to the Premier League, and the Scottish champions will allow him to leave if they receive an adequate up-front fee.
Unai Emery is eager for a deal to be completed soon despite harbouring some concerns about the 22-year-old’s pelvic problems.
Napoli were also been linked with a move for the Scot, but coach Carlo Ancelotti has since ruled out the possibility after deciding to stick with Faouzi Ghoulam and Mario Rui.
While you're here...
5 centre-backs Arsenal could target to replace Laurent Koscielny
Now read...
FANTASY 27 essential Fantasy Premier League tips from old winners and experts
ANDY MITTEN It’s very early days – but here’s why there is reason for optimism at Manchester United
TALENTS 8 Championship players we can’t wait to watch next season
‘The pure simplicity of the way Slot has managed the squad is probably the biggest thing I could say about him. It’s not broken, so let’s get on with it’: Liverpool legend full of admiration for Jurgen Klopp's successor at Anfield
‘I trained at Spurs and thought they’d give me a chance. But I received a letter thanking me but saying they didn’t think I was good enough – I was gutted’: How Tottenham missed out on signing Wales legend John Toshack
