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.