Heart of Midlothian owner Vladimir Romanov has placed a £50million price tag on the club as he looks to get out of football altogether.
The Lithuanian businessman has had enough of football ownership and is preparing to sell the Edinburgh outfit as well as FBK Kaunas and FC Partizan Minsk which he also owns.
Romanov has claimed he pumped around £200m into Hearts since 2004 as well as creating a £33m debt and is now looking to get back £50m of that money.
"A lot more has been spent, of course," he said.
"The land is worth £25m, plus the players, the club with a project, are also worth £25m. That's about £50m.
"It's not the money I spent, but now that's what it's worth."