The sale of Tynecastle Stadium could greatly benefit the creditors of Heart of Midlothian.
They are the sentiments of Neil Patey, a partner in accountancy firm Ernst & Young, who believes that the Lithuanian creditors of the Edinburgh club may want to see Tynecastle sold in order to receive what they are owed.
Hearts are currently in administration with BDO - the company in charge of the Jambos - set to meet with creditors on Monday to discuss the offer of £2.6million for their shares.
That would see Hearts granted a Company Voluntary Agreement (CVA) which would allow them to survive and continue on under the guidance of local businesswoman Ann Budge.
With the offer still to be accepted by the Lithuanian creditors, Patey is of the belief that selling the home ground could be an option.
"Some of those creditors may be looking at Tynecastle and thinking that there is more value there and they could do a better deal if they were to liquidate and through their security get all the proceeds from the sale of Tynecastle," Patey said.
"I think (BDO chief) Bryan Jackson has looked at that possibility. It's not clear to me that there is a whole lot more money in trying to sell Tynecastle for alternate use.
"It may be a little bit of posturing from the creditors. We will see how they vote next week obviously."
Patey added: "Certainly if they get the agreement of the administrators and the creditors and shareholders in Lithuania then that allows Bryan Jackson to come out of administration via the CVA.
"Ann Budge is lined up as the buyer, so that's really the start of the new beginning for Hearts. Obviously playing in the Championship next season but at least that gets them clear of the financial constraints they are currently operating under."
