Tierney left Celtic for Arsenal 18 months ago and after struggling with injuries in his debut campaign in north London, has become a key player for Mikel Arteta’s side.
The left-back is a fan favourite for the club and any sale is unlikely to go down well with the Gunners faithful.
However, Napoli remain in the market for a new left-back, with head coach Gennaro Gattuso unable to settle on a first choice this season.
Mario Rui, Elseid Hysaj and Faouzi Ghoulam have all started at least once for the Italian outfit this term, while Hysaj’s contract expires at the end of the season.
Tierney has started 16 of Arsenal’s 17 league matches in 2020/21, so it would take a substantial offer to convince Arteta’s side to cash in on the 23-year-old.
The former Celtic man has played a key role in Arsenal’s last two victories, as he scored one and assisted another in the recent 4-0 win at West Brom and provided the assist for Pierre-Emerick Aubameyang’s late strike in the 2-0 FA Cup triumph over Newcastle.