Manchester United are considering an £8m summer transfer bid for Hearts and Scotland goalkeeper Craig Gordon, BBC Sport understands.
Hearts could want £10m for Craig Gordon
And Aston Villa could be pondering a move, with boss Martin O'Neill watching from the stands during Sunday's last SPL game of the season at Kilmarnock.
The 24-year-old has been Hearts captain since the controversial departure of Steven Pressley to Celtic in December.
Hearts assistant Stephen Frail on Friday valued the goalkeeper at £10m.
English Premiership sides failed to match Hearts' asking price in January, while Gordon rejected a move to Spartak Moscow the following month.
The goalkeeper, capped 14 times for Scotland, has previously been linked with both Arsenal and Fulham.
Martin O'Neill was an interested observer at Rugby Park
Gordon had joined Pressley and Paul Hartley in going public about dressing-room unrest as a result of owner Vladimir Romanov's policies at Tynecastle earlier in the season.
Both Pressley and Hartley have since been moved on to Celtic, leaving question marks about Gordon's long-term future.
Gordon emotionally threw his goalkeeping gloves and captain's armband to the Hearts support after the 1-0 defeat at Rugby Park.
But he stressed to BBC Sport that it was not an indication that it was his final game for the Edinburgh club.
Gordon said he expected to be a Hearts player next season.
He refused a more in-depth interview, saying he did not wish to say anything in the heat of the moment that might lead to a suspension for the start of next season.
Gordon had been left incensed at the penalty awarded to Kilmarnock's Steven Naismith after a challenge by the goalkeeper.
The Scotland international insisted that there had been no contact with the striker, who went on to score from the penalty spot and secure victory for the Ayrshire side.
It is believed that Villa boss O'Neill was also checking out the form of Scotland Under-21 international Naismith.