John McGlynn has said that Hearts could introduce new faces and move on established names in the January transfer window.
The Hearts manager said that he may have to reduce the wage bill at the struggling Tynecastle club but said that red tape would have to be negotiated first.
Lithuanian striker Arturas Rimkevicius has already been linked with a move to Hearts but a registration embargo put in place over late payment of wages could still pose a problem.
The embargo is set to end on December 23 but McGlynn was not assuming that the ban would be over.
"The football club will still need to satisfy the SPL for that transfer embargo to be lifted," he said. "We might have to lose some players and it may be we have to bring in players at a lower wage to compensate for that.
"If he (Rimkevicius) was going to be part of our plans, if he was training with us, he would get his fitness up and be ready to go if everything was to work out.
"There's a wee bit of work to get done first of all with the transfer embargo."
While Hearts still have serious financial concerns despite agreeing a deal with HMRC over tax and avoiding a winding-up order, on the field they enjoyed good news with a 2-0 win at home to Aberdeen.
“I thought we merited a good 2-0 victory, a good response to last week's derby defeat," McGlynn said. "We defended all the set-pieces very, very well, stayed solid.
"Barring the Celtic game when we lost four goals, our defensive record's fairly good and barring a wee bit of bad luck for us last week we would've had another clean-sheet."
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