Striker Calum Elliot has made his last appearance for Hearts and is to leave the club on January 1, the SPL side have announced.

Hearts are mired in off-field trouble, with their players' November salaries long overdue and December's pay due on Friday.

Departures are expected and Elliot, who has played over 120 games for the club but is currently on loan at First Division Dundee, is now poised to depart.

He told Hearts News: "I have enjoyed my time at Hearts but I am very keen to have a fresh start now I'm getting back to full fitness.

"I am keen to regain my form and now I am back playing regularly I am sure I can succeed at a high level.

"I would like to thank everyone at the club who have looked after me and been good to me through my eight seasons."

The 24-year-old, who suffered a serious knee injury last season, is set to follow goalkeeper Janos Balogh and Dale O'Hara out of the club.

A Hearts spokesperson said: "Calum has made a good contribution to the club and we wish him all the best in his future career.

"He is a very good player and will undoubtedly make a positive contribution to his new club and he goes with our best wishes."