Inverness have confirmed Hearts' Scotland Under-21 international striker Calum Elliot is on their list of transfer targets.Elliot scored just twice in the Scottish Premier League last season.
Hearts may wait until they appoint a new manager before deciding whether to sell the 21-year-old who emerged from the Tynecastle club's academy.
Caley Thistle director of football Graeme Bennett told the Press and Journal: "Calum is one of several players we are looking at."
Bennett added: "He is a young player with potential and it might be a good thing for him to join Caley Thistle and get away from the pressure of playing for Hearts."
Inverness could lose Marius Niculae, who played for Romania against Holland at Euro 2008 last night, with Italian side Torino reportedly keen on the 27-year-old.
Dennis Wyness left the club at the end of last season to join St Mirren, and Graham Bayne could also be on his way out of the club.
Andrew Barrowman, top scorer in the Second Division with champions Ross County last season, is expected to join Inverness on a free transfer.
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