Virgil van Dijk claims he knows nothing of interest from English clubs and is keen to prove himself in the Champions League with Celtic.
QPR loanee Tom Carroll wants to "make it at Tottenham" but is prepared to consider all of his options at the end of the season.
The administration-hit club confirmed they had turned down a "second bid from a Championship club" following reports Nottingham Forest had renewed attempts to sign the 20-year-old, who scored three goals in 23 first-team appearances last season.
Hearts fans have allowed the club to rebuff transfer offers after generating more than £750,000 of income since the club went into administration last month, mainly through season ticket sales.
Hearts managing director David Southern told the club's official website: "It's thanks to the fantastic fundraising efforts of the supporters that we are in a position where we do not have to sell our best talent for below market value.
"Gary Locke has a small squad and will face a challenging season so to rid him of another player, and such a talented one as Jason Holt, would not benefit him or the club as a whole."
The deadline for first offers for the club is later today with the Foundation of Hearts supporters alliance the first to submit their offer.