But with Gary Mills ready to fight the case to a transfer tribunal, the mystery second party will, undoubtedly, be toying with the idea of grooming the club into lowering their valuation of the highly-rated frontman.
Competition is expected to be rife for the former R.O.I Under-21 striker's signature, but Sheffield Wednesday are understood to be leading the pack with Chris Turner making no bones about his intentions to bring Heffs to Hillsborough. However, as we must emphasise, the club in question has not be named.
Be sure that NCM will bring you any break-throughs as and when we recieve them.