Hearts require a sum of just over £500,000 to keep the club running until the start of the new season, BBC Scotland has learned.
The Tynecastle outfit have announced they will listen to offers for their entire first team squad as they attempt to keep the club afloat.
The amount needed to sustain the club over the summer equates to sales of 2,000 season tickets.
Hearts need to raise money quickly to pay salaries and tax liabilities.
As well as player and staff wages, the balance of an outstanding PAYE tax bill of £50,000 is due to be paid soon and further amounts will become due at the end of June, including a significant six-figure sum in relation to VAT.
In August the club are due to receive further payments from sponsors as well as a significant sum from the Scottish Premier League.