IAN Black and Lee Wallace travel from Midlothian to Rangers' training ground together each day and lately a main topic of conversation has been the car crash unfolding at their former club Hearts.

Black is hugely critical of Vladimir Romanov's stewardship of the Tynecastle club, whose future is in jeopardy, due to the £15 million owed to Ukio Bankas, the financial institution officially declared bankrupt by the Central Bank of Lithuania on Thursday.

Hearts could yet accrue an 18-point penalty and face relegation before the end of the season, should incoming insolvency practitioners at the bank, formerly owned by Romanov, call in the debt immediately. Black is sceptical of Romanov's claims he is broke and feels the businessman has an obligation to sell the club in a way that safeguards its future.

"You can't tell me that a multi-millionaire has gone from buying and selling football clubs to not having any money at all," the midfielder said. "He has to be realistic and sell the club for the right price rather than try to cover the debt and make a few bob. He has made a mess of the club so it is time he gave something back and sold it to someone who can take it forward.

"It has all been a big game to him. There was a stage last year when we went just over two months without pay. There is a cut-off period of something like 90 days after which you can walk away, and you always used to get paid just before that. He was playing with boys' livelihoods.

"Lee and I are sad to see what has happened to Hearts. Despite everything we had a great time there, even if Lee left before the Scottish Cup win. I was fortunate enough to get all my money but if what I hear is true some of the boys haven't even been paid their cup final bonuses.

"I speak to a couple of them now and then and they are still enjoying being there, but the uncertainty over wages and stuff is in the back of their minds. I just hope they come through it."

Black added to his collection of winner's medals when Rangers formally received the rewards of their Irn-Bru Third Division title win yesterday after their 1-0 defeat of Berwick Rangers yesterday in their final game of the season, but this hasn't been an entirely satisfactory season for the 28-year-old.

He feels he has generally failed to live up to the standards he set at Tynecastle, and hopes for an improvement next term after a proper pre-season with the Ibrox club, which is almost certain to be spent in the USA and Germany.

Black is the kind of player who polarises opinion and some have wasted little time in making their disappointment in him known. "I am a wee bit disappointed with the way have I played," he said. "But people come out with stuff and try to put you down just to make headlines.

"I must be doing something out there for people to be talking about me. You [criticism] do get it when you are out and about. Some people who are very low do it when you have your kids with you. But I just laugh it off."

Neither has it helped Black that some opponents seem to interpret his manner of play as an excuse to subject him to some crude challenges, such as one for which East Stirlingshire's Kevin Turner was sent off last weekend.

"People criticise me for talking about the tackles but I think if they saw the one last Saturday it sums them up," said Black. "He obviously got red-carded but he could have ended my career in that tackle. It was the same in the SPL, I was always coming up against players who could dish it out. But I didn't see that one coming. I saw it in slow motion and I don't know how my leg is still straight."

While Hearts concentrate on avoiding administration, at Rangers the focus is on rebuilding for next season. Manager Ally McCoist reckons 70% of his signing targets are Scottish, and could be grateful for an SFL rule that will allow him to give a couple a trialists a run-out before the club's registration ban is lifted on September 1.