Hearts have reported Andy Webster and Rudi Skacel to Fifa and the SFA after the pair failed to turn up for a flight to Austria for pre-season training.
Skacel (left) and Webster were key players last season
The duo have both stated publicly that they wish to leave the club and last week it emerged that Southampton were in discussions about buying them.
Chairman Roman Romanov said they were in breach of agreement with the club.
"In order to protect the interests of the club we have reported this matter to both Fifa and Scottish FA," he said.
"We will not comment on the matter further until it is resolved."
On Sunday, head coach Valdas Ivanauskas warned the pair their Hearts careers would be over if they failed to travel.
But Fraser Wishart, the assistant secretary of the Scottish Professional Footballers' Association. says Webster has done nothing wrong.
"Andy is entitled to invoke article 17 of the Fifa regulations," he added.
"As far as we are concerned he is now free to sign for any club under the jurisdiction of another football association and any compensation that may be due will be decided by Fifa."