Tottenham are keeping close tabs on Celtic left-back Kieran Tierney ahead of the summer, according to the Guardian.

The national newspaper claim Spurs have been scouting the Scotland international, 21, as they prepare to overhaul their squad following two consecutive fallow windows.

The Guardian report Spurs are concentrating their recruitment efforts on rising stars aged 23 and under as they look to keep spending down due to their stadium debts.

Football Insider:

Tierney is a serious talent, and it is no wonder Spurs are monitoring him. The word in Scotland is that Celtic value their academy product at north of £20million, unsurprising given the impact he has made since being fast-tracked into the senior side at the age of 17. Tierney has already demonstrated the ability to deal with the pressure of a demanding fanbase and a prestigious club. He has won four league titles and racked up 166 appearances, as well as 12 Scotland caps. Along with Andrew Robertson of Liverpool, Tierney is the outstanding player for the national team. Could he make as big an impact as the Anfield left-back in the Premier League? Yes, he could. Tottenham have two solid operators in that position in Ben Davies and Danny Rose, who is fully recovered from his injury woes of 2017 and some of last year. But Rose is not as dynamic as of old, while Davies is not as threatening on the overlap as Spurs fans would hope. Celtic are ultimately a selling club, and this is a deal that could be a go-er.

In other Tottenham news, the club are edging closer to signing a prolific forward after opening preliminary talks over a summer deal.