Hearts have announced that they are open to selling their star players in a bid to keep themselves from falling out of business.
The board released a statement via the club's official website claiming that the Scottish outfit have recently experienced a "shortfall in funding", which means that they will listen to offers for all players.
A statement read: "While this hesitation is understandable it is unwittingly damaging the club's current efforts to improve its financial situation including current payments to HMRC and raising doubts over future payments to players and staff.
"It is now crucial to the football club that we find a solution to bring in enough finance to allow us to trade into the new season when normal trading can resume with the benefit of SPL and game-related income streams. The payments to HMRC and players/staff salaries are the most important issues in our focus these days where very limited time remains available to the club.
"However given that the revenues for season tickets has dried up and no other realistic income is available quickly enough, the club will consider offers for the players of the current squad, including the most promising talent in order for the most necessary and important payments to be made."
Hearts finished 10th in the Scottish Premier League last season.
