Rangers may already be planning for a key summer transfer window, as Steven Gerrard needs major reinforcements in order to get closer to Celtic next season.
The Gers have shown some progress under Gerrard this season, but they have fallen short of a title race and of silverware, meaning improvements must be made.
A host of players have already been linked with moves to Ibrox, and the latest rumours suggest that a double raid could be launched on Hearts.
Souttar would be a perfect signing, giving Rangers a long-term option at centre back having brought in temporary options in Joe Worrall and Gareth McAuley last summer, whilst Ikpeazu would give Gerrard a real battering ram up top.
Both players would bring real value to Rangers, but if the Gers want them, they should be preparing themselves for a major battle trying to prise them away from Tynecastle.
In 2017, Rangers launched two bids for Hearts winger Jamie Walker, but found themselves in a real fight with the Edinburgh club – a fight they ultimately lost as they couldn't sign Walker.
Trying to sign two players – arguably more important than Walker was – means Rangers may well face double trouble attempting to secure deals with Hearts, and if they really want the pair at Ibrox, they will need to push harder than they did for Walker, and ultimately pay up.