Time article for anyone without a sub:
"Everton have made Kieran Tierney their main transfer target, but will have to pay Celtic more than £25 million to recruit the Scotland left back.
Tierney is understood to be interested in a move that would make him Marco Silva’s first signing, but the 21-year-old will not agitate to leave the Scottish champions, who have given him the platform to launch his burgeoning career.
Silva has made signing a left back and a central defender his priorities since succeeding Sam Allardyce this summer but Everton will have to come up with a bid that will double Celtic’s transfer record received of £13 million for Virgil van Dijk from Southampton in 2015.
There has been no contact between the clubs, but that is likely to change and Celtic will not stand in the player’s way if the money is right.
Tierney has won an army of admirers throughout Europe. Atletico Madrid were said to be monitoring him last season, and he would be the sort of eye-catching signing Silva wants. Everton spent last season without strong competition at left back for Leighton Baines, who missed several months of the campaign due to injury.
Baines has been linked with a move to Portland Timbers, following the MLS path of Wayne Rooney who moved to DC United this week. However, the 33-year-old is understood to be bemused by the speculation and has returned to training before pre-season officially begins to be in the best possible condition for the new campaign.
Everton have been looking to trim back a bloated squad and a hefty wage bill, with Marcel Brands, the director of football, overseeing the reshaping of a squad that underwhelmed last season.
Along with the departure of Rooney, Ramiro Funes Mori, the Argentina defender, has moved to Villarreal for an initial fee of £10 million.
Silva and Brands also want to resolve the futures of Morgan Schneiderlin and Davy Klaassen to name just two players with Everton’s squad due to report for pre-season training on Monday. Schneiderlin is looking to move on after becoming a target for fans’ unrest last season, but the Everton manager has not given up hope of persuading him to stay."