Hearts owner Vladimir Romanov has revealed that he values the club at £50m.
The 64-year-old is looking the sell the Scottish Premier League outfit following a seven-year stint at Tynecastle.
"The land is worth £25m. The players, the club with a project, are also worth £25m," he told Russian news agency RIA Novosti.
Earlier today it was confirmed that a number of Hearts players have yet to receive their wages for the month.
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| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Celtic | 12 | 11 | 1 | 0 | 35 | 4 | 31 | 34 |
| 2 | Aberdeen | 13 | 10 | 2 | 1 | 28 | 15 | 13 | 32 |
| 3 | RangersRangers | 12 | 7 | 2 | 3 | 17 | 9 | 8 | 23 |
| 4 | Dundee UnitedDundee Utd | 13 | 5 | 5 | 3 | 19 | 14 | 5 | 20 |
| 5 | Motherwell | 12 | 6 | 1 | 5 | 16 | 16 | 0 | 19 |
| 6 | St Mirren | 14 | 5 | 3 | 6 | 19 | 23 | -4 | 18 |
| 7 | Dundee | 13 | 4 | 3 | 6 | 22 | 25 | -3 | 15 |
| 8 | Ross County | 14 | 3 | 6 | 5 | 12 | 22 | -10 | 15 |
| 9 | St Johnstone | 14 | 4 | 1 | 9 | 17 | 27 | -10 | 13 |
| 10 | Kilmarnock | 13 | 3 | 3 | 7 | 15 | 26 | -11 | 12 |
| 11 | Hearts | 14 | 2 | 3 | 9 | 15 | 24 | -9 | 9 |
| 12 | Hibernian | 14 | 1 | 6 | 7 | 15 | 25 | -10 | 9 |
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