Arsenal's last offer for Celtic's Kieran Tierney contained £7m in add-ons to take it to the £25m mark, according to Sky Sports News.
The Gunners failed with a bid for Tierney earlier this summer, but went back in with a fresh offer for the Celtic man on Friday.
The total bid came up to £25m, but it is claimed that £7m of that total was in the form of add-ons.
Celtic quickly knocked back the offer and the ball is again in Arsenal's court to come again with an improved proposal if they want to sign the left-back this summer.
It has been claimed Tierney is hoping for the move to happen, but there is no sign of the defender pushing to exit the Scottish champions.
Arsenal have been linked with a host of players already this summer, but have a reduced transfer budget.
With no Champions League money, Arsenal are boxing clever by putting together proposals which spread fees over several years and contain a number of add-ons.
Whether Celtic are willing to accept such a structured deal for Tierney, if Arsenal raise the total amount of the bid again, remains to be seen.
