Heart of Midlothian have placed a £3million valuation on left-back Lee Wallace in the hope it will scare off Rangers.
The Ibrox club are in pursuit of the 23-year old but Hearts are determined to keep him at Tynecastle by upping the ante on their asking price.
'Gers reportedly had an offer of £1million turned down and Hearts have since said that the Scotland international will not leave for anything less than £3m.