Hearts winger Jamie Walker is linked with a move to St Andrew's this summer
Walker has had a brilliant season for the Champions-elect of the Scottish Championship, scoring 11 times in 27 league appearances for the Jam Tarts as they have raced to the title.
The 21-year-old came through the ranks at Tynecastle and has firmly nailed down his place in Robbie Neilson's line-up this season having missed the last three months of the 2013-14 campaign with a broken metatarsal.
Walker has two years of his contract to run at Hearts and as such would command a hefty transfer fee which would in all probability put him out of the reach of Gary Rowett – taking into account the tight wage structure currently in place at St Andrew's.
The Blues may also have to compete with teams like Spanish Segunda Division leaders Real Betis as well as rumoured interest from other Championship teams.
Walker himself has distanced himself from reports of leaving Tynecastle, telling the Edinburgh Evening News last week that he wanted to experience the Scottish Premiership with Hearts and hopefully pushing onto cup finals and European appearances.