The 30-year old striker is back in top form in Scottish football after scoring 19 goals for Kilmarnock this season which has prompted Jambos boss Locke to speak of his desire to land the former Rangers star.
Hearts will compete in the Scottish Championship next season after their relegation from the Scottish Premiership which suggests that Boyd is unlikely to make the move to Edinburgh to play in a lower division.
"I've made no secret of what I think of Boydy. I've played with him, worked with him and spoke to him last summer," said Locke.
"He is a goalscorer and a far better player for all of his experience. He is certainly the type I would love to see in a Hearts shirt but I'm pretty sure he'll have a lot of options."
Boyd was linked with former club Nottingham Forest as well as Blackpool in the winter but his future remains unclear as he looks to focus on the remainder of the current campaign with Killie who sit third in the relegation group of six with four fixtures left.
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