Les backs Hearts on Jose stance

A £700,000 transfer fee, more than £10,000 a week in wages since 2006, plus tens of thousands in medical expenses. Given the level of expenditure, Vladimir Romanov is entitled to conclude that he and Hearts are due some recompense for Jose Goncalves.

The player would doubtless beg to differ. But part of the reason for offering a new contract worth more than his current deal is to ensure he does not saunter out of Tynecastle a free agent in June, thus forcing Romanov to kiss goodbye to a sizeable investment.

The Evening News has learned that Goncalves' new contract offer is worth in the region of 13,000 a week. Evidently, Hearts and their parent company, Ukio Bankas Investment Group, are serious about the sell-on value of this accomplished defender. For now, though, the deal remains unsigned and Goncalves is merely weeks away from walking out for nothing.

Romanov paid close to Hearts' record transfer fee to pluck the Portuguese from Switzerland's FC Thun four years ago at the age of 20. He was regarded as one of Europe's best prospects having already experienced the Champions League arena and represented Portugal at under-21 level. He initially joined FBK Kaunas of Lithuania, another club financed by UBIG, but was instantly loaned to Hearts.

He has spent all of the intervening period at Tynecastle, save for a season-long loan at the German club FC Nuremberg last year. Injuries hindered his progress to an extent as opinions became divided on his abilities and best position. The irony of this season being his most consistent to date is not lost on the club hierarchy.

Irked by the refusal of such a lucrative contract, Hearts have banished Goncalves from their first team unless his stance changes. His recall at Tannadice on Sunday was, by the admission of manager Jim Jefferies, simply a matter of necessity with a total of 14 players injured. With everyone fit, he will not be considered unless Biro is put to paper.

The likelihood of him changing tack reduces with each passing day, but it is Hearts' contention that signing one of the most financially rewarding contracts in Tynecastle history would only prove beneficial to player and club. The prospect of a summer move would still remain, except he could leave for a suitable fee with his superiors' blessing and with a sound level of fitness having played for the remainder of the season.

"Hearts paid a transfer fee for Jose and I understand the club has been good to Jose in terms of money expended on specialist treatment when he was injured. So the club's stance is entirely understandable," said Leslie Deans, the former Tynecastle chairman, pictured below.

"If he does sign and he wants to leave at some stage in the future, no-one can say that by signing he would never be sold. All players at any club are available if the price is right. There isn't a club in the country where that isn't the case. You only need to look at Cristiano Ronaldo leaving Manchester United last year for proof of that. So Jose will still have an opportunity to move if he signs the new contract, provided the right deal was put to Hearts.

"Like every other club, Hearts don't find it easy in a financial sense. It's been well documented that the club has a fair amount of debt. We are fortunate in that we have a majority shareholder who is not exerting dreadful pressure in respect of this debt, unlike some other clubs in both England and Scotland. That doesn't mean to say Hearts' debt doesn't exist. The club has every right to try and recoup a substantial part of money laid out on any player."

Indeed, they will seldom spend more on one single employee than on Goncalves. Estimations are that around 2.5million has been expended on the Portuguese, encompassing the initial fee to Thun, wages and medical bills. His salary last season would have been the responsibility of Nuremberg, however, they decided against a permanent transfer for the pre-agreed price of 3m.

If that upset Romanov and his associates, the current contract impasse is just as frustrating. Yet there are those who believe Goncalves is being treated unfairly by being continually excluded from the team. Michael Stewart, Christian Nade, Larry Kingston and Marian Kello are all out of contract along with Goncalves this summer, but all continue to play.

Manager Jim Jefferies has argued that any efforts to keep the others have been tentative so far, whereas Hearts have pushed the boat out to keep Goncalves.

Last season, the triumvirate of Bruno Aguiar, Robbie Neilson and Christos Karipidis remained first-team mainstays through to the end of the season before leaving on freedom of contract. Hearts' position appears inconsistent in this context but, from

the player's perspective it is a case of looking after himself, although there is a case saying he is neglecting his own interests by refusing to commit to Hearts.

Portuguese national coach Carlos Queiroz will not glance in Goncalves' direction unless he is playing regular first-team football, which will not happen without a signed contract. Money, it seems, does not always talk.

"Jose has been made a very good offer and I just hope he will decide to accept the offer," continued Deans. "At his best he could force his way into the Portuguese squad for the World Cup, the biggest stage any footballer will ever play on.

"It's possibly the only chance he will get because there is no guarantee Portugal would qualify for future World Cups. Obviously, he will only have a chance of making the squad if he's playing on a regular basis. He has the opportunity to do that.

"I would urge Jose, who I understand is an exceedingly personable and intelligent young man, and those advising him to give serious consideration to the offer made. I don't think it would be right to draw parallels with any player from last year.

"I simply think Jose has in his own hands the remedy to help his career, help Hearts and put himself in the shop window for Portugal's World Cup squad. It's a win-win situation for everybody if he signs.

"Regarding what happens with Jose in the next game or thereafter is a question Jim Jefferies will answer. I'm sure discussions will continue towards a resolution. I wouldn't like to speculate on the outcome."

Goncalves timeline

June 2009: Returns to Hearts following a season-long loan at FC Nuremberg.

July 2009: States publicly that he will seek a transfer if he is not played regularly in the season ahead.

November 2009: Tells the Evening News he intends to leave Tynecastle when his contract expires at the end of the season.

December 2009: Enters discussions with Hearts on a new contract.

January 2010: Finds himself excluded from the first-team for not signing the new deal as manager Csaba Laszlo is replaced by Jim Jefferies.

March 2010: Makes unexpected return to the side at Tannadice amidst an injury crisis.