Tottenham could test the resolve of Scottish champions Celtic with a £10million bid for Keiran Tierney in the winter window, according to the Mirror.

The report adds that Tottenham are looking to exploit Celtic’s exit from the Champions League and will make the offer for the player in January.

The Scottish defender was high on Mauricio Pochettino’s shopping list according to the Mirror but Tottenham were unsure of meeting the £20m valuation.

However, Celtic’s failure to reach the Champions League group stages has hit the finances of the club, according to the report.

The report further adds that we have competition from Everton for the 21-year-old. Marco Silva’s side are keeping tabs on the youngster’s development and are fans of the Scottish defender.

Tierney has been one of Celtic’s brightest players under Brendan Rodgers and is a talent for the future. The 21-year-old would certainly develop into a better footballer under Mauricio Pochettino should we sign him in the winter window.

The youngster can play on either side of the defence but his preferred position is on the left-hand side of the defence.

Read more: Mauricio Pochettino set to send 21-year-old Spurs starlet on loan again

The report claims that Tierney’s arrival could end Danny Rose’s career at Tottenham. The England defender is free to leave the club on loan this month, as per the Mirror.

Tierney would surely be a good signing for us and if Rose leaves us, the Scot would be an ideal replacement.