Hearts and Wigan are ‘miles apart’ in their valuation of Callum Paterson after the Tynecastle clash rejected a second improved bid for the defender.

A week after Gary Caldwell's English Championship outfit had an offer in the region of £500,000 turned down, Wigan returned with a second bid yesterday but Hearts have again rejected their advances.

Hearts officials have indicated that there is little chance of a deal being concluded between the two parties as things stand, with the clubs said to be ‘miles apart’ in their estimation of the 21-year-old’s worth.

Even though the Scotland right-back, who was included in Gordon Strachan’s squad for next month’s World Cup qualifier in Malta, only has a year to run on his contract, Hearts value the player at closer to £1 million Neilson said: “He’s a Scotland international, he’s played 150 games here and he scores goals from right-back.

“Unless an offer comes in that we feel is acceptable, he’ll be staying here. It’s up to a team to come in and make an acceptable offer.

“Ten or 15 years ago, any offer that came in we’d have to take it. We’re in a great position now financially so we can keep a hold of our assets.

“I don’t think Callum is unsettled by it. Although he’s young, he’s an experienced boy. He’s played for Scotland, he’s played a lot for Hearts and he’s mature enough to know these things happen in football.”

Meanwhile, Hearts defender John Souttar has explained that he has no regrets about snubbing Sunderland when the Premier League came calling - but he has told his younger brother to jump at the opportunity of a switch to Stoke City. Dundee United starlet Harry Souttar is set for a move to the Britannia Stadium after a fee in the region of £200,000 was reportedly agreed between the clubs. While Harry has only made two appearances for the United first team, he has long been tipped for the top, with a physicality beyond his years and prodigious ability on the ball for a defender.

There are parallels with John’s progress, given he was the subject of a Sunderland swoop in 2013 while still at Tannadice. He turned down the approach, insisting he would be better served in the United first team than an English youth side.

However, he believes Harry is in a very different situation and has backed his kid brother to thrive at the Potteries.

Now excelling at Hearts, Souttar said: "I've spoken to my brother about it a lot. It will be good for him to go down there. It's good to get away and he is looking forward to it. As his brother I am delighted for him.

“I turned down a move to Sunderland? Yes. But I think the circumstances were different. I was playing, at 17, most weeks in the SPL. We were near the top of the league.

“The decision was made and in a great place now. I’m 19 and I’ve played 80 games in the top flight up here. That experience is second to none and a lot of people don’t have that.

“I’ve been through situations and bad times and I think it’s made me stronger as a person and a player.

“It's completely different for my brother, who is in the Championship and is not really involved with the team. I was a bit more settled and playing games. This is the right move for him.

“If he was playing every week it would be different but he isn’t. He's physically big and I think he will do very well down there."

Souttar was speaking after being named in Ricky Sbragia’s Scotland under-21 squad for the upcoming encounters against Macedonia and Ukraine.