Napoli to join Arsenal in the race to sign Celtic star Kieran Tierney

Carlo Ancelotti will this week join Unai Emery in testing the strength of Celtic’s valuation of Kieran Tierney.

The Hoops, who want £25-million for the Scotland internationalist, rejected a £15m bid from Emery’s Arsenal on Friday.

That will be far from the last they hear of the matter, though, with the English Premier League outfit desperate to make Tierney part of their summer rebuild.

A second offer is in the process of being prepared, one that will be significantly closer to Celtic’s potential selling price.

Adding intrigue to the mix is the rival interest of Napoli, led by Ancelotti, who are poised to join the bidding with an offer of around £16.5m.

Like Arsenal, the Italians are big admirers of 22-year-old Tierney, and view his attacking prowess as a perfect fit for their swashbuckling style.

And while the wily Ancelotti will be aware Serie A lacks a little of the glamour of the EPL, the Italian also knows he is in the position to offer Tierney something Arsenal can’t – Champions League football in the coming campaign.

Tierney, of course, already has that guaranteed at Celtic Park.

But after four trophy-laden years with his boyhood club, now may be the time Tierney looks to test himself elsewhere.

He is currently recovering from a double-hernia operation which curtailed his end to last season.

Celtic manager Neil Lennon, as might be expected from a man who in his playing days had a protracted £6m switch from Leicester City to Celtic Park, is philosophical about the full-back’s future.

“Kieran has played a lot of football over the four years he’s been on the scene,” he said.

“I would be surprised if there is not more interest as well from certain quarters. I would be very surprised if we don’t get offers .

“I would be surprised if it didn’t happen, given the calibre of the player. Then we may have a decision to make.”

The use of the word “may” is crucial.

Celtic only need to look to their own negotiation process to land David Turnbull from Motherwell for a reminder not all deals are straightforward.

However, with West Ham valuing Issa Diop at £75m in a bid to ward off predatory interest from Manchester United, and similar figures being talked of for Leicester City’s Harry Maguire, he is confident on the subject of his player’s worth.

“In these situations, it all depends what the bid is,” said Lennon.

“There is big money being quoted for players down there, and Kieran is as good as them, if not better.

“He is a big plus from the academy side of things, as are Callum McGregor and James Forrest.

“It’s important we keep that pathway open. They are great role models for the rest of them, as well as the likes of Victor Wanyama, and Virgil van Dijk.

“Moussa Dembele is now worth £40m. It is a good selling point for young and hungry players.

“But it’s finding them and competing for them. That’s the difficult part.

“I think we need at least four new players before we play that first game because we are a bit light in some positions.

“It is something we are working on every hour.”

While Lennon declined to comment on a possible Celtic Park return for full-back Adam Matthews, a free agent after being released by Sunderland, he was much more positive on the subject of Craig Gordon’s comeback, insisting the 36-year-old had a future with the club.

“Craig was out for a concerted period but the No. 1 position is not closed off to him,” he said.

“It’s up for grabs – a clean slate, a new season. He and Scott Bain will both be challenging for the shirt.

“That’s the way I want it. They have to be competitive.

“He was unlucky to lose the jersey in the first place, and I think Scott’s been unlucky as well, getting left out of the Scotland team.

“That’s Steve Clarke’s prerogative, his choice, but Scott had played for Scotland and, importantly, played really well for me at the back end of the season.

“So I think the two of them may have a few points to prove going forward, which is great.”