THE season may be only two games old but table-toppers Hearts are already being tipped as having the potential to challenge the Old Firm.

Vladimir Romanov, the club's biggest single shareholder, is pumping hundreds of thousands of pounds of his money into the team raising hopes about their prospects.

On the eve of their match against Dundee United, The Herald canvassed opinion about whether Hearts' form can be maintained.

THE FORMER PLAYER

Gary Mackay, former Hearts midfielder who led the campaign to save Tynecastle

I believe the buoyancy and fervour of the supporters is being matched on the pitch by the performances being put in by the players. When you get that it is a potent mix.

On Sunday at the Edinburgh derby the Hearts team met the expectations of the supporters and I must admit that has not always been the case. You do feel something special is going to happen at Hearts. It is premature to suggest they can win the league but they can finish third. All the signings they have made so far have been quality ones. I believe Hearts have a penetration and a f lair about them which they haven't had since they won the cup back in 1998.

THE TRUE FAN

Davy Allan, member of the London Hearts supporters club

There is a great feeling at Tynecastle. I am based in Tonbridge in Kent but have a season ticket. I'll make it up for maybe 15 home games and 12 away. As an Anglo-Scot who has followed Scottish football from afar it is amazing the amount of coverage Hearts are now getting down south. Maybe because Burley managed down there, maybe because of Romanov and the player we have signed but BBC radio and television have been mentioning our team. Usually it's just Celtic and Rangers that get a mention.

I've been impressed by Romanov since he took over as everything he has promised he has delivered. Are Hearts the real deal? Well this year I think we can finish third, maybe even second but that would be a bonus. In the long-term, with Romanov's support, we can challenge the Old Firm.

THE CLUB CAPTAIN

Steven Pressley

Mr Romanov has said he wants Hearts to break the Old Firm dominance of Scottish football and he is certainly bringing in the players to do it. It is always important to have a strong squad and our current one is shaping up to be the strongest since I arrived at Hearts. Our concern this season is ourselves and we have to focus on putting together a run to build up momentum.

The Old Firm will think they've seen all this before and the only way we can change that is by results on the football park and results against them. We've said year on year that we're looking to challenge the Old Firm, but come Christmas time the challenge has not really come.

We're desperate to close the gap. It would be fantastic if we could challenge, not for us but for Scottish football. It's important the monotony is broken, whether it is ourselves, or Hibs or Dundee United."

THE CHAIRMAN

George Foulkes

I think there was a lot of scepticism and cynicism to begin with as people thought Vladimir Romanov would not deliver on his promises. I met the man, have full faith in him, and what has happened at Tynecastle so far has shown he is true to his word.

The scepticism and cynicism surrounding his involvement with Hearts has faded and it is maybe time for one or two people who questioned his involvement and commitment to Hearts to eat humble pie. I think people now accept and realise his interest in Hearts is genuine.

We are now signing players from Benfica, Inter Milan and Porto while in the past it was from St Mirren and Cowdenbeath. The Hearts supporters are open-mouthed and starryeyed about what is going on.

Vladimir has asked for the redevelopment of Tynecastle to be moved ahead quicker than we had anticipated. He wants the land bought up and the design of a new main stand put in place. That shows his commitment to the club and with the way seasonticket sales have been going we will be bursting at the seams soon and will need extra space in the ground.

DAVID GLEN,

Author of PriceWaterhouseCoopers' yearly financial report into Scottish football Vladimir Romanov and Ukio Bankas, the bank that he is involved in in Lithuania, appear to be the main backers of Hearts.

What can't be forgotten is that at one stage the club had debts of GBP19.8m and we must assume that that debt has been restructured and everything is fine on that score in terms of paying it off.

There are parallels between Romanov and Hearts and Abramovich and Chelsea in that both men have spent a lot of money while at the same time running up big debts by paying big money to bring in players. What is clear is that any football club, be it Hearts or Chelsea, need to have a wages-to-turnover ratio of less than 60-per cent. There has been indications that Hearts are paying some players up to GBP10,000 a week which is a high figure and would blow the club's wages-to-turnover ratio completely. Obviously, without someone like Romanov in their camp, paying such big wages would be impossible for Hearts.

As for their chances of catching the Old Firm, it would appear nigh impossible, in financial terms based on current figures. The turnover at Hearts is believed to be around GBP8m compared with Celtic where it is GBP70m and Rangers where it stands around GBP50m. So there is a huge difference.

Domestic success won't do much to help them financially and Romanov will realise this.

He will be looking for Hearts to qualify for Europe on a regular basis. That is where the money comes from.

Hearts estimate they earned GBP2m from their UEFA Cup run last season.

BILL BARCLAY

Edinburgh comedian and Hibs fan

Come on, now. Two league games played and they think they are really special.

Granted Hearts have scored eight goals in two games but it's still early in the season.

Let's face it, Hearts couldn't have afforded any of these players they've brought in this season without Romanov.

Hibs will be back. If we can hold on to our young players, we'll end up with a cracking side. Also, it's Hibs who are in the UEFA Cup this year, not Hearts.