Kieran Tierney is reportedly open to leaving Arsenal this summer.

The former Celtic defender, 26, has been tipped for a transfer away from the Emirates.

And transfer insider Fabrizio Romano claims Tierney's representatives are open to negotiating a transfer switch.

The reporter states Real Sociedad are the club with the most interest in Tierney with a verbal offer on the table for a loan with a buy clause included.

However, Arsenal are said to be keen on an obligation-to-buy clause rather than an option that Sociedad have tabled.

Romano reports that Arsenal want a permanent transfer arrangement agreed as he offered his opinion that Tierney will leave the club in this window.

Speaking to GIVEMESPORT, Romano said: “I think he will because, on the player’s side, they are open to making this move happen. He wants to play, and that's why Arsenal have the same intention.

“Real Sociedad are the club showing the biggest interest because they made a verbal proposal for a loan deal with a buy option. Arsenal asked for an obligation.

"So, Arsenal want a permanent transfer. For Tierney, they aren’t so keen on a loan transfer. Let's see how the conversation with Real Sociedad will continue.”

READ MORE: Callum McGregor makes Celtic 'crossroads' admission

Celtic boss Brendan Rodgers refused to rule out a sensational return to Celtic for Tierney with speculation over a loan move to Parkhead.

Earlier this month, he said: "I don't deal in 'what if's' in terms of players coming in.

"Naturally, there is an association with Kieran because of his past here but there is nothing to add to that. I want to add to the squad and if we can strengthen that then I will be happy."

But he previously said: “There’s been lots of players linked with here with me coming back.

“All I know is Kieran is like myself, we loved our time here.

"When I spoke to him down the road in the Premier League, every time we met up all we talked about was Celtic.

“He’s a Celtic man but he’s at a fantastic club in Arsenal.

“You can just never say never in football. Who knows what might happen?

"We wouldn’t be able to buy Kieran for £25-£30million, that’s for sure, or the figures I see banded about.

“I’m pretty sure we wouldn’t be able to pay the huge salary he’s on.

“However, one can never tell."