Tierney has fallen out of favour at the Emirates Stadium with Oleksandr Zinchenko, Takehiro Tomiyasu, Jurrien Timber, and Jakub Kiwior all now ahead of him. Although currently injured following a nasty incident away with his country at Euro 2024 last month, the 27-year-old is still a likely name to depart.
As a player with Premier League and European experience, the former Celtic man still has plenty to offer but has failed to hit the heights of his early days in North London. Now the real value comes from any resale value Arsenal can get for him.
Should a deal be completed then the funds would offset some of the money expected to go towards Bologna defender Riccardo Calafiori. He is being actively pushed for by the Gunners as they seek to add depth to Mikel Arteta's backline, and is able to play both centrally or on the left.
With a deal of around £45million being negotiated, Tierney leaving would not only hand Calafiori a squad space - not that his potential teammate is currently occupying one - but also provide additional money at a time of strict Premier League guidelines. The other avenue he leaves open is a kit number.
Although not an orthodox left-back - represented by the No.5 given to him by Italy at this summer's European Championship - Calafiori has worn numbers associated with full-backs in the past, including in the Roma academy. At Bologna, however, he has worn the No.33 shirt.
Far from confirming the position he prefers to play, it is mainly due to Stefan Posch occupying the jersey since his arrival. Should Tierney leave then Arsenal could provide Calafiori with a relative kit number upgrade to being their own No.3.
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It is not impossible that Arsenal could hand Calafiori the No.3 without selling Tierney either. It is not unheard of that teams do this, especially when the player in possession of the kit is expected to leave.
If Calafiori did want to keep the No.33 then it would also be open for him. Former academy goalkeeper Arthur Okonkwo was the last player to be granted those digits, and he left permanently this summer to join Wrexham having spent last season on loan in Wales.
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