Hearts have rejected a bid from Wigan for right-back Callum Paterson, according to Sky sources.
The 21-year-old has become an integral part of Robbie Neilson's team in recent seasons and has made nearly 150 appearances since emerging from the Riccarton youth academy four years ago.
His current contract expires at the end of the season but talks have stalled over an extension and the player is now considering his options.
Neilson is keen to keep the player - who made his Scotland international debut this summer - but accepts the financial reality of the situation.
He told the Evening News: "We certainly are not going to sell for the sake of it. Callum is one of our key players here and he'll stay involved.
"He's here and he's my player at the moment. Until that changes, he'll continue to be here working hard. I hope there will be nothing coming in for him."
Championship side Wigan are managed by former Scotland international Gary Caldwell, who has already made 10 signings this summer following the club's return to the second tier of English football.