TOTTENHAM are considering a £10million January bid for Celtic youngster Kieran Tierney, according to reports.
The Hoops are without Champions League football this season after being dumped out by AEK Athens in the qualifiers.
And according to the Express, the Scottish champions have been hit in the pocket to the tune of £27m after losing out on Europe’s premier competition.
Spurs reportedly refused to meet Celtic’s asking price of £20m for left-back Tierney, 21, over the summer.
Mauricio Pochettino’s side became the first Premier League club not to sign a single player during a summer window since the deadline was brought in in 2003.
But that does not mean they didn’t try.
Tottenham also have issues over their new stadium, with the opening of their new £500m ground delayed after construction delays.
As SunSport exclusively revealed this week, the club issued a desperate plea for electricians to stay on and finish off the new ground.
But there have been question marks over the future of Danny Rose, who sparked interest from Schalke during the transfer window.
Celtic lost two consecutive games for the first time under Brendan Rodgers after defeats to Hearts and AEK.