John Souttar: Sheffield United are told how they can snap-up Rangers target

The centre-half is the latest name being linked with a move to Bramall Lane, as manager Paul Heckingbottom attempts to address the shortage of centre-halves which could undermine his squad’s bid for a return to the Premier League.

Although Rangers have already made their admiration for Souttar known, albeit via a backchannel rather than in the form of an official bid, sources north of the border have told The Star that the 25-year-old’s career ambitions mean a switch to Ibrox is far from certain.

And, despite warning that the Glaswegian giants will prove formidable adversaries in the transfer market, they last night outlined some of the tactics United could employ to lure the player south - where it is believed he is minded to move rather than remain in the Scottish Premiership.

Capped four times by his country, Souttar has entered the closing stages of his contract at Tynecastle, where officials are reportedly resigned to losing him when it expires this summer.

Despite suggestions that Hearts are keen to do business during the January window, rather than lose Souttar for nothing at the end of the campaign, the Edinburgh club’s financial situation means they can afford to stand firm as they chase a place in Europe with Robbie Neilson’s side entering the winter break in third.

Souttar will be allowed to depart if United, Rangers or another of his admirers “make it worth Hearts’ while” according to one observer with a knowledge of the set-up there. But they insisted that Neilson’s ambitions, combined with his employers’ good husbandry, means any deal could take time to progress.

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While Rangers are thought to be keen on the idea of recruiting Souttar for nothing, United could decide to open negotiations with him now because they operate under the jurisdiction of the FA rather than SFA.

With Heckingbottom outlining his desire to develop home-grown talent soon after being appointed in November, it has been claimed that Hearts could also be open to ‘player plus cash’ offers or swayed by an invitation to recruit some up-and-coming youngsters on loan.

United, whose development programme is one of the most respected and productive in the north of England, have a wide pool to choose from while, intriguingly, Hearts have also previously been credited with an interest in their striker Lys Mousset.

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Like Souttar, the Frenchman is scheduled to become a free agent shortly although it is unclear if United have an option to extend his terms - something they could choose to do in order to try and recoup some of their investment.

Souttar’s brother Harry represents Stoke City, who are also believed to be monitoring his situation.

Previously of Dundee United, where he made his debut aged 16, Souttar has made 22 appearances for Hearts this term - proving his fitness following a serious Achilles tendon injury.