The Scotland international is being watched by a whole host of clubs including Leicester City.
However, if a possible deal to the German giants can be done, it should only be with money and not players.
The Hoops currently have Dortmund’s Jeremy Toljan on-loan and will be looking for a right-back in the summer.
Celtic must cash in properly on Tierney
It’s no surprise to any Scottish football fan that the 21-year-old has a high ceiling ahead of him.
He is a full international and is a starter for Neil Lennon’s side who are going for a treble treble.
The Scottish Sun are reporting the Yellow and Black’s interest in Tierney and it may sway him.
The lure of playing abroad in the Bundesliga for the current league leaders could be tempting.
Furthermore, a squad rebuild may be on the cards for whoever the next permanent Hoops boss may be, meaning the reported £25 million total will be put to good use.
Previous big sales have bought a backbone of a successful Celtic team before and this won’t be any different.
It’s if Tierney wants to move away from his boyhood club which will be the bigger question mark.
Toljan must not be included in Tierney deal
The Bhoys will need to be cunning when it comes to dealing with Borussia Dortmund should an official bid surface.
They already have on-loan right back Toljan at the club and the German’s may be tempted to use him to lower the price.
So far, the defender who plays mostly for the BVB second string side, isn’t entirely convincing fans yet.
He has a few games to go to change that mindset but he doesn’t appear to be any better than what we have.
Tierney is a much more important player to the club and hopefully the board know that too when it comes to negotiations.
However, the first choice will always be the local Bhoy staying at the team he supports.