CELTIC had been closely monitoring the developments surrounding Kieran Tierney at Arsenal, especially after Gunners’ manager Mikel Arteta decided against including him in first-team training.

While Tierney had been previously linked with a move to Spanish side Real Sociedad, no substantial news emerged until recently. On Thursday evening, reports confirmed that the Scottish international was edging closer to a move to Real Sociedad.
On Friday morning we learned that he would soon head to Spain for a medical assessment after he finalised the particulars of a loan transfer. Transfer guru Fabrizio Romano has given his ‘Here We Go’ on the deal.
According to The Athletic, this is a straightforward loan deal without any obligation or option to purchase the player at its conclusion.
When Tierney returns to Arsenal next summer, he will have just a year left on his contract. Given his current standing with Arteta, it’s probable he could be let go at a reduced rate.
Real Sociedad, who are competing in the Champions League this season, have agreed to pay a loan fee and will cover his weekly wages of £110k. [Capology]
Celtic, had they approached Arsenal, would have been up against these financial terms. The comparison makes it evident: Celtic could only cover roughly 30% of his salary, a far cry from Real Sociedad’s full coverage.
While a Tierney return would have been a significant boost for Celtic, the financial aspects made the prospect challenging.