Off contract Liverpool defender Danny Wilson remains a free agent.
The Mail on Sunday says Wilson spent the second half of last term on loan at Tynecastle from Liverpool but a pre-contract deal to sign the defender for a further three years had to be scrapped when the Gorgie outfit was plunged into administration earlier this month.
Following the insolvency event, the club are subject to a transfer embargo but Wilson is still technically a Hearts player until his registration runs out at midnight on Sunday.