Manchester United ‘to make formal offer’ for Celtic’s Kieran Tierney

Midway through the first international break of the year, it's no surprise to see a flurry of transfer speculation in the press.

Given Luke Shaw's last (final?) outing for Manchester United, it's just as unsurprising that Jose Mourinho is being tipped to move for a new left-back in the summer. With 32-year-old converted winger Ashley Young occupying the position for most of the season so far, United have repeatedly been linked with a move for Tottenham's Danny Rose. However, a new report in The Mirror claims Mourinho now regards Celtic's Kieran Tierney as 'more versatile and better value for money' - despite the 20-year-old inking a six-year deal with the Scottish champions in October. Regardless of his long-term contract at Celtic, the report claims Tierney is only likely to cost United around £25m - around half the fee they would have to stump up for Rose. The left-back position is said to be a priority for Mourinho. As well as Shaw, he is also expected to sanction the sales of Daley Blind and Matteo Darmian - two players who have also played at left-sided full-back for the club in recent years. Blind came close to a January switch to AS Roma, a move which could be resurrected in the summer. Darmian, an Italian international, has also been linked with a move to his homeland with Juventus thought to be interested. He has also reportedly caught the attention of Valencia. Tierney, a Scottish international, is said to have drawn favourable reports from Mourinho's scouts this season with United expected to follow this up with an offer in the weeks ahead.