It is fair to say that Hearts are in a bit of a crisis at the moment. BBC Sport have reported that the Tynecastle club have asked all their staff to take a 50% pay cut.
As a result of that, it could stand to reason that some players will be departing Hearts in the summer, or whenever the football season ends, as they look to get the wage bill down.
Celtic should take advantage of this situation by swooping for one of Hearts’ most highly-rated players – Liam Boyce.
Boyce has been excellent for the Tynecastle side since joining them in the January transfer window from Burton Albion.
Scored a winner against Hoops rivals
Overall he has scored 16 goals this season, including two for the Tynecastle club, one of those a winner on his debut against Rangers.
Some Celtic fans might feel underwhelmed at the prospect of signing a player like Boyce. However, 16 goals is not to be sniffed at. It is a good return for the season.
The Hoops do need a third choice striker in support of Odsonne Edouard and Leigh Griffiths, as at the moment, neither Patryk Klimala nor Vakoun Bayo seem to be trusted by Neil Lennon.
If the Hoops can get a deal done for a knockdown price, then they should pursue adding Boyce to the squad.
Celtic will be looking to add more players to their squad when they next get the chance to sign players.
Club could be on lookout for third attacker
No doubt players will move on as well, and there looks to be no guarantee that Bayo and Kilmala will be at the club next season, they could well be sent out on loan.
Hearts might be resistant to sell the player, but it is unlikely that they would be able to resist a reasonable bid, such is their finance issues.
If Celtic want to buy the player, the Hoops should make their move come the end of the season.