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Danny Mills has stated that he thinks Kieran Tierney is worth "£35m to £40m", per The Scottish Sun.

What's he said, then?

Kieran Tierney has been the subject of interest from Arsenal, but Celtic have rejected their second bid for the defender, according to BBC Sport.

The 22-year-old has been a key player for Celtic pretty much since he made his debut in 2015, but is clearly of serious interest to the Gunners having submitted two offers so far this summer.

Tierney is currently recovering from a double hernia operation but isn't far away from returning to action, be that at Celtic or Arsenal.

As reported by The Scottish Sun, Mills told talkSPORT the following: "Realistically £35m to £40m for Tierney would be about the ball park. When you go in ridiculously low - if you want a player but go in low it doesn’t say you really want this player.

"Wan Bissaka was ridiculously over-priced. I’d say £35m-£40m for Tierney would be fair."

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Recording smashing Tierney

Mills' comments will be music to Celtic's ears as they wait to see if Arsenal will come in with a third bid for their left-back. With Nacho Monreal being linked to Real Sociedad by AS, the wheels could be in motion for the deal to happen.

The pundit also made reference to Manchester United's deal for Aaron Wan-Bissaka in his Tierney valuation. Wan-Bissaka was brought to Old Trafford from Crystal Palace in a transfer worth £50m.

With the current Scottish record for an incoming fee standing at £19.7m, Mills' figures would make Tierney worth potentially double the cost of Moussa Dembele, who went to Lyon from Parkhead last summer.

All that said, while Tierney has had a good career to date - winning a treble treble at the age of 22 ain't too shabby - it's unlikely Arsenal will go anywhere near Mills' figures of £35m to £40m with their limited budget.