Gers gaffer Walter Smith is understood to be keen to get Gow off his wage bill at Ibrox and would welcome any move for the former Falkirk player.
And Hearts boss Csaba Laszlo admitted that he is lining up an offer for the striker who has failed to break into the first-team at Ibrox.
He said: "We are always interested in good players. I think if we can get a player of this quality then why not?"