THE Scottish Government has pledged to help Hearts survive as the club teeters on the brink of going out of business over an unpaid tax bill of almost half-a-million pounds.
Next Saturday's game might be the 138-year-old club's last after owner Vladimir Romanov admitted the Tynecastle club faces a winding-up order about £450,000 due to Her Majesty's Revenue and Customs (HMRC).
The latest crisis to engulf Scottish football came nine months after the Edinburgh team's former Scottish Premier League (SPL) rivals Rangers went into administration over an unpaid tax and PAYE bill.
First Division Dunfermline recently denied rumours about its financial stability after some of the club's staff were not paid their wages, and Falkirk reportedly needed a cash injection to complete last season.
A Government spokesman said: "The Scottish Government stands ready to assist in any way it can, including making contact with HMRC if necessary.
"It is in everyone's interests to find a solution which ensures Hearts can continue in business while also meeting their obligations to the tax authorities."
The Edinburgh club's controversial Lithuanian owner, Mr Romanov, appealed to fans to provide the club with emergency backing to avoid the prospect of administration.
The club said: "This is not so much a request as a necessity. Without the support of fans there is, as we issue this note, a real risk Heart of Midlothian Football Club could possibly play its last game next Saturday, November 17, against St Mirren."
Tom Harris, secretary of the Bonnyrigg Hearts Supporters' Club, said: "I fear the worst now and I am completely gutted. It might not be the worst thing to go back to the start, with no debt and no foreign owner.
"The way the club has been run in the last five or 10 years is nothing short of disgraceful."
HMRC has claimed unpaid tax liabilities in the region of £1.75m relating to loan agreements for a batch of players who joined Hearts from Lithuanian club Kaunas, who were then run by Mr Romanov, the Tynecastle club's majority shareholder since 2005
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