Tierney may just be 21 years old but the left-back has already demonstrated his incredible talent over his few seasons as a professional - you could easily make the claim that he's the most exciting Scottish prospect in decades.
Any move will obviously draw up comparisons with fellow Scottish left-back Liverpool's Andy Robertson, and there certainly is one obvious parallel between the two.
Robertson, like Tierney, began his career as a youth player with Celtic although he was released at 15 for being too small.
But while Robertson famously struggled to get his career going, Tierney simply kicked on; Celtic's wonderkid has had three full seasons as a professional already and has been named Scottish Young Player of the Year in every single one - a record for the award.
There is little doubt that his signing would be one a coup for Everton - they are said to face competition from the likes of Atletico Madrid, Manchester United and Tottenham Hotspur.
Everton remain favourites for Tierney, however, as he would likely be signed as an immediate replacement for Leighton Baines. And Goodison Park is certainly one of the best places in the Premier League for young players to develop.