The Toffees were looking for a left back in the summer transfer window, and were heavily linked with a move for the highly rated Celtic left-back.
However, the reports from Liverpool Echo suggests that the Blues are refusing to pay over the odds for the 21-year-old left-back who is priced at £25 million.
The Blues are no longer interested in him as they feel the price quoted for the Scotland international is too high. They are expected to pursue alternatives on their shortlist.
Is that a good decision from Everton?
Tierney is a top young talent and is a prized asset for Celtic. He has been immense for Brendan Rodgers’s side and has been performing at a top level for the past 24 months.
His impressive form has even attracted interest from heavyweight Premier League clubs like Tottenham Hotspur and Manchester United.
The Blues were looking to find a long term replacement for Leighton Baines, and Tierney would have been a very good replacement.
It is indeed a big call from Marco Silva and Everton, and it remains to be seen whether Celtic lower their asking price for their star player.