Skysports.com understands Hearts are lining up a move for former Falkirk and Rangers forward Alan Gow.
New Hearts boss Jim Jefferies is keen to bolster his attacking options and he is targeting a loan deal for Plymouth's Gow.
Gow has fallen out of favour at Home Park in recent weeks and Jefferies is keen to bring him back to Scotland.
The 27-year-old is thought to be keen on a move away from Plymouth and Hearts are ready to offer him a return to the SPL.
Hibernian were believed to be keen on signing Gow, but Hearts are now thought to be favourites for the skilful attacker as Jefferies want to make him his first signing since taking over at Tynecastle.