Celtic’s pursuit of Kieran Tierney faces a significant financial hurdle, with the Arsenal defender potentially needing to forgo up to £3m in wages to facilitate a permanent return to Glasgow this month, according to the ever-reliable Stephen McGowan.

Tierney, 27, is in the final six months of his contract at the Emirates, with Arsenal opting not to extend his deal. While the Gunners are reportedly open to cutting ties early to save on his substantial salary, the player himself would need to agree to a compromise that could impact the move.

Currently on Premier League-level wages, Tierney’s return to Celtic would necessitate a pay cut, which he is more than willing to do. However, clubs and players often find middle ground in such situations. Arsenal might agree to cover a portion of the remaining salary, or Tierney could negotiate a severance package to offset the financial loss of terminating his contract early.

This type of arrangement would not be unprecedented, particularly when all parties are motivated to complete a deal, which could be completed in the next week.

With Tierney reportedly keen on a return and talks advancing, the Hoops are banking on his love for the club and the opportunity to play regular first-team football being key factors in his decision.

Securing Tierney on a pre-contract agreement for next summer remains the most straightforward option. However, Brendan Rodgers is keen to bring him back this month to bolster Celtic’s squad for the second half of the campaign, including crucial Champions League fixtures.

The £3m stumbling block could prove to be a mere negotiation point rather than a deal-breaker. With Arsenal’s willingness to offload Tierney and the player’s apparent desire to return, both sides have incentives to find a workable solution.