John McGlynn has said that he would not be surprised if players left Hearts in the January transfer window.
The club has an unpaid tax bill of almost £450,000.
The manager told BBC Sport: "It would be very good to keep every player until the end of the season but the most important thing is that the club survives.
"The wage bill was halved in the summer but it is still an issue and a problem. It may well be that players get interest and we get bids."
Hearts face St Mirren in the Scottish Premier League on Saturday.
