Rangers have made a £300,000 bid for Hearts centre-back John Souttar, according to the BBC.
The Bears have already tied the defender down to a pre-contract agreement ahead of next season but they are now locked in talks about bringing him in before the transfer window closes on Monday week.
Hearts are believed to be demanding around £500,000 for Souttar and, with a compromise likely to be reached, the 25-year-old has not been included in the Edinburgh club’s squad for their Scottish Cup fourth-round tie against Auchinleck Talbot this afternoon.
If the defender had played in the game, he would have been cup-tied so, with negotiations ongoing, it was agreed that he wouldn’t be picked by manager Robbie Neilson.
Souttar would become Rangers’ second signing this month, if an agreement can be reached with Hearts, after James Sands arrived from New York City FC on loan at the start of the window.