Hearts are believed to have told selected high earners to
find new clubs following a meeting with board members at the Scottish Premier
League club.
Two senior sources at Hearts have denied that advice was given but admitted
that a meeting took place.
They have confirmed that every player has their price in the current
climate.
But it is believed that players have also been informed that the Edinburgh
outfit must undergo a major cost-cutting exercise.
BBC Scotland understands the club are confident of getting through this
period but are looking to reduce the wage bill dramatically and cut outgoings in
other areas.
The meeting with players took place amid concerns over the late payment of
wages.
It also came the evening before a motion was due to be heard about unpaid
taxes at the Court of Session in Edinburgh.
There is no point in spending millions to watch someone else's
show
HMRC had originally petitioned for a winding-up order against Heart of
Midlothian plc but applied to have it dismissed after the £500,000 bill was paid
last week.
Hearts players' were due to be paid on 16 October, but the promised late
payment has failed to materialise for a second time.
And a Scottish Premier League source told BBC Scotland that, if a formal
complaint is received from a player, it could divert money due to the club
directly to the squad.
The SPL makes regular payments to top-flight clubs, distributing money from
their commercial ventures.
A number of players have already been hit by bank charges after defaulting on
direct debits.
The Scottish players' union has written to Hearts outlining their concerns
but has yet to receive a reply.
Some non-playing staff and youth players are not affected by the problem, for
which the club have given no explanation.
Last month, Hearts said in a
statement that players would be paid "in the near future" and that those
involved had been spoken to.
The disgruntled players could take their case to Fifa, citing a fundamental
breach of contract without just cause.
If the world governing body agrees, the players could apply to be released
from their contracts, allowing them to seek employment elsewhere.
The Edinburgh club are currently not co-operating
with the media over coverage of disciplinary action by the Scottish Football
Association against their manager, Paulo Sergio.
Fears over Hearts' finances also increased as a result of owner Vladimir
Romanov's latest statement on the club's website.
Criticising the standard of the game in Scotland, the Lithuania-based
businessman: "Entrepreneurs and various large businesses turned their backs on
that sort of football and left this national heritage to the mercy of its own
fate.
"That sort of outrage from the media, federation and tax authorities kills
everyone who is trying to change this situation, including ourselves, who are
ready to invest in Scotland once again with stadium plans. And no-one is
interested in what's going on.
"This is why I think there is no point in spending millions to watch someone
else's show."
Romanov, who has been silent on the issue of delayed payments, once again
launched an attack on the game's governing bodies and media coverage in light of
action being taken against Sergio following his comments about referee Iain
Brines.
