The 26-year-old is currently playing with Philadelphia Union in MLS having made the move from Killie back in February.
Since making the switch, however, Findlay has played just nine times.
Hearts may offer an option for the defender, according to the Scottish Sun, with MLS in the middle of it’s break ahead of the new season.
The Tynecastle Park club were keen on signing Findlay on a pre-contract agreement this time last year before he made the move to the States.
His contract with Union runs until the end of 2022.
All three of Hearts’ starting centre-backs are on deals which expire at the end of the campaign.
John Souttar is expected to leave with Rangers and a host of English Championship clubs keen.
Craig Halkett has spoken about his desire to sign a new deal, while Stephen Kingsley has arguably been the club's best player aside from goalkeeper Craig Gordon.