City are in the market for a striker and have indicated an interest in taking Gnanduillet back to England if a deal can be agreed. He previously played south of the Border with Blackpool, Leyton Orient, Stevenage, Oxford United, Tranmere Rovers and Chesterfield.
The Salford manager Gary Bowyer was in charge of Gnanduillet at Blackpool and the pair could be reunited next month, however a number of other English Football League clubs are also competing for the 29-year-old's signature.
His future is expected to be sorted quickly once the January transfer window opens. Hearts are open to a loan deal or permanent transfer and are listening to all sensible offers.
The Frenchman wants to play more often and is now ready to leave Tynecastle Park 12 months after arriving as a free agent. His 18-month contract expires at the end of the season and he is only a back-up striker this year.
He has started only three league games since Hearts were promoted back to the Premiership during the summer and has been mainly restricted to a substitute's role. He has scored one goal in 16 appearances overall this term.
Gnanduillet’s reputation in England’s lower leagues remains decent after a prolific period with Blackpool during the 2019/20 campaign. He scored 18 times in 36 appearances for the Lancashire club, who were then in League One and now play in the Championship.