Sunderland have made an improved £9 million bid for Hearts goalkeeper Craig Gordon.
The English Premier League newcomers had an £5million offer for Gordon - potentially worth up to £9million - rejected last week and Hearts coach Stephen Frail has valued the club's prize asset at £10million.
The Scotland keeper has two years remaining on his Tynecastle contract and Hearts know they can expect a maximum return on their captain if they sell him during the current transfer window.