The Celtic youngster continues to be linked with a move to Tottenham Hotspur.
Spurs continue to be linked with a move for the Scotland international, with the Sun reporting earlier this week that the London side had him watched against Bayern Munich.
Writing in his Daily Record column, Sutton listed Tierney, Rose and Southampton's Ryan Bertrand as the UK's top left-backs, but suggested the Celtic man could be even more valuable than the English duo, given his age.
"When it comes to the UK, I see Rose, Bertrand and Tierney as the best," says the former Celtic striker.
"And, given that Rose is 27 years of age and may only have about five years at the highest level left in him and one less for Bertrand at the age of 28, Tierney has over a decade in the locker.
"That, to me, makes him just as or even-more valuable than that pair."
Sutton adds that even though he can see Tierney spending his entire career at Celtic, the 20-year-old would succeed were he to make the move south.
"I’m convinced Tierney could hold his own in any English Premier League team and, despite the usual English snobbery about players playing north of the border, I believe they can see it down south with this kid, too," he says.
But the once-capped England striker warns that Tottenham, or any other interested party, may have to pay more than £30 million to prise Tierney away from Celtic Park, adding: "If he keeps progressing the way he is just now, that should be the figure where any future bidding starts for Tierney. At the very least."
Perhaps surprisingly, there is no mention of Ben Davies - the Welshman currently keeping out Rose at Tottenham - at all in Sutton's column.