Hearts boss Jim Jefferies has urged his cash-strapped board not to sell Colin Cameron or Gary Naysmith to Ipswich Town.

Town boss George Burley has made firm offers for two unnamed players -- a defender and attacking midfielder -- and hopes to land his targets before the Premiership season starts next weekend.

Cameron and Naysmith -- both valued at £3 million -- are thought to be near the top of his shopping list but Jefferies has urged Hearts' under-pressure board not to sell.

He said on Thursday: "Hearts are a big club and our supporters want us to compete with Rangers and Celtic.

"But you can't do that unless you have a squad to back up those ambitions. We could do without all this speculation but both players know such talk is part and parcel of the game."

Jefferies' plea may fall on deaf ears if his board decide they need to boost funds, especially if they find themselves knocked out of the UEFA Cup by Iceland's IBV Vestmann.

Cameron -- who has four years left to run on a lucrative contract at the Tynecastle Stadium -- is also being watched by Nottingham Forest and Celtic.

Hibernian boss Alex McLeish has scotched fresh speculation that Russell Latapy is on his way to Portman Road.

He said the rumours were unsettling for both the club and player, especially as he had had no contact from Burley.

The Ipswich boss saw Mauricio Taricco appear as a substitute for Tottenham Hotspur at Peterborough on Tuesday, although Town's initial inquiries look to have found that the Argentinian is not for sale.

Burley hopes the situation may change if Taricco -- who has expressed an interest in returning to Portman Road -- gets pushed down the pecking order at White Hart Lane by new arrival Ben Thatcher.

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