Nottingham Forest have reportedly lodged a second bid for Hearts midfielder Jason Holt.
The Edinburgh outfit are believed to have rejected an initial approach last week, but Sky Sports News report that the Championship side have returned with an improved offer.
It is understood that Hearts' financial woes may eventually tempt them cash in on the Scottish Under-21 international.
Holt made his debut for the Maroons against Dundee United in May 2011.
