Last January Neilson attempted to fill his problem position by sourcing a rival to Liam Boyce, but was foiled in attempts to lure Walsall’s Elijah Adebayo before bringing Armand Gnanduillet to Tynecastle.
Tshimanga could fill that void but Hearts would have to pay up for the 24-year old according to the Scottish Sun with his club tying him into a three year deal and riding high in the National League table and promotion to the Football League a real possibility.
The Jambos boss will be one of many to have taken note of the forward’s 19 goals in 23 games for the National League side this season – but will also have the benefit of additional knowledge of the striker from his time at MK Dons. Tshimanga was a teenager when Neilson moved south and after several loan spells made a handful of appearances in season 2016-17 before dropping into the non-league ranks.
The forward moved on to Boston United however a year later he found form at National League South Oxford City with 37 goals in all competitions. Boreham Wood and Chesterfield have benefited since with 60 goals across the last three seasons and Hearts are now rumoured to be interested.
Boyce is Hearts’ current top scorer with 11 – a long way ahead of set-piece specialist defender Stephen Kingsley and Gary Mackay-Steven on four.