They are confident of securing 25-year-old Souttar, who is giving the offer from Glasgow serious consideration. His Hearts contract expires at the end of the season and he intends to make a final decision on which deal to accept in the coming days.
The lure of England is tempting given the possibility of reaching the Premier League if Blackburn or United achieve promotion. Rangers can offer regular European football at Champions League level and that will be a factor in Souttar’s choice.
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Hearts are resigned to losing the Scotland internationalist despite offering him one of their largest contracts to stay at Tynecastle Park. He has decided to try pastures new in an attempt to further his career six years since arriving in Edinburgh as a teenager from Dundee United.
Hearts paid United £120,000 for Souttar back in 2016 and are now waiting to learn which pre-contract he will sign. They will then face the dilemma of whether to try to sell the player and recoup some money this month, or keep him for the rest of the campaign and watching him leave for nothing come summer.
Souttar suffered three ruptured Achilles during his time at Tynecastle Park but has stayed injury-free since returning to action last April.