The Scottish Sun says Hearts are trying to thrash out a loan deal for Ngoo.
Jambos gaffer John McGlynn can bring in one under-21 player under the terms of the club's transfer embargo.
On-loan Reds defender Danny Wilson reckons giant hitman Ngoo would be a massive hit at Tynecastle.
He said: "Michael is strong and quick and has a good touch.
"He can handle himself. You are never going to know until you play first-team football against big centre-backs but he is more than capable."