Sporting director Joe Savage and manager Robbie Neilson are working on a number of potential recruits and have already spoken to two players.
A centre-back is one of their priorities, with a creative midfielder also high on the agenda. Criticism for uninspiring displays last season were noted, although Hearts did secure the Scottish Championship title and automatic promotion back to the top flight.
With the first-team squad not due to report back to Riccarton for pre-season training until June 15, Savage and Neilson are attempting to execute part of their summer recruitment plan.
“We still have a list and there are a couple we've spoken to. It's still early days,” Neilson told the Evening News.
“A lot of leagues are just finishing at the moment. Your first targets will have other options as well so you are waiting to see what they decide. We know who we're after, it's just a case of seeing if we can get the deals done.”
A number of the names on Hearts’ list are based in England where both Savage and Neilson have a network of contacts from previous jobs there.
Talks with the Preston North End winger Josh Ginnelly are progressing. He must finalise matters at Deepdale – where his contract is due to expire on June 30 – before he can commit his future to the Edinburgh club.
Hearts are hopeful the discussions with Ginnelly will reach a successful conclusion following his impact on loan at Tynecastle Park this season.