And the 22-year-old is a player that Marco Silva has wanted at Goodison Park for over a year now.
Silva first identified the Celtic defender as a potential addition last summer, but the Bhoys managed to keep hold of him on that occasion.
Everton ended up going for Lucas Digne, who has performed impressive at left-back over the past season.
However, it seems that Everton could still be in the market for Tierney, according to the latest reports.
If Tierney was to move to Everton they would arguably have the best left-back options in the Premier League.
Tierney could also play at centre-back if Silva opted to play a 5-3-2 formation, which he has on occasion at Everton.
The Toffees will have to beat Arsenal to the punch if they are to sign the full-back from Celtic, but Silva would surely be delighted if his side managed to get a deal over the line, as Tierney is a player who has been on his radar for a considerable amount of time.
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