Dundee United have confirmed the imminent departure of defender Lewis Neilson.
Hearts have been linked with a move for the 19-year-old, who United say has decided “his future lies elsewhere”.
The centre-back made his first-team debut in August 2020 and has played 19 times for the club.
Sporting director Tony Asghar told United’s website: “We have been in discussions with Lewis Neilson and his representatives since September and made him a concrete contract offer in February.
“These discussions were ongoing until Lewis rejected our final offer this week. He will now be leaving the club.
“Lewis was with us for almost a decade and progressed through our academy to make the breakthrough into the first team over the last two seasons.
“We wish him the very best in the next stage of his career.”