Hearts want to bring towering Walsall striker Elijah Adebayo to Tynecastle this month.
Boss Robbie Neilson has made no secret of his desire to sign a target man to boost his squad.
And he and new Sporting Director Joe Savage see the 6ft4 hitman as the perfect compliment to the forwards he already has.
Adebayo’s deal is up at the end of the season but Walsall do not want to lose him.
The Sadlers are currently just five points off the play-off places in League Two with half the season still to go.
And they have made it known they will not let the 23-year-old, with eight goals in 27 appearances this season, leave without a substantial fee.
Now it remains to be seen whether Hearts, who let Olly Lee move on loan to Gillingham this week, will stump up or turn their attention elsewhere.
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