Rangers’ bids for Hartley and Gow both rejected

Rangers last night had a £600,000 bid for Hearts midfielder Paul Hartley rejected by the Tynecastle club and they also failed in a third attempt to sign Alan Gow before the transfer window closes, with Falkirk rejecting a slightly increased offer of £125,000 with a further £50,000 based on appearances.

Martin Bain, the Rangers chief executive, submitted the offers as Thomas Buffel mulled over a £1.3m transfer to German side Hannover 96.

Manager Walter Smith also faces an anxious wait on Wigan's Lee McCulloch with tomorrow's deadline fast approaching.

Gow is expected to play for Falkirk in tonight's CIS Insurance Cup semi-final against Kilmarnock.

Falkirk are believed to be bewildered by the incremental increases offered for the 24-year-old, who has spurned the advances of three clubs in England to hold out for a move to Ibrox. They will not budge unless Rangers move closer to their £500,000 valuation.

Gow has agreed in principle to a pre-contract agreement that would allow him to join in the summer, but with £1.8m generated by the sale of Jeremy Clement, £1.3m expected for Buffel and Julien Rodriguez's free transfer to Marseille saving £15,000 per week in wages, the seriousness of Rangers interest in Gow is questionable.

Last night, Rangers confirmed they had accepted an offer from Hannover 96 for the Belgian and the 25-year-old is expected to fly to Germany later today for talks. He is reluctant to leave Rangers but has been told he has no future at the club and was dropped from the squad for Saturday's 0-0 draw with Hearts.

Rangers are keen to reassign Buffel's £19,000-per-week wages elsewhere, with Hartley an obvious replacement.

Negotiations will continue with Hearts but Rangers are reluctant to spend more than £1m for the 30-year-old and believe the Tynecastle club's positioned has weakened after actively promoting the sale of Hartley, Craig Gordon and other members of the first team.

Hartley's agent, Mark Donaghy, was engaged in talks with both sides last night and a resolution is expected before midnight tomorrow. Curiously, Vladimir Romanov, the Hearts owner, was in Russia last night apparently attempting to broker a deal with Spartak Moscow for Gordon.

The Scotland international goalkeeper has no interest in playing in Russia and West Ham United are expected to submit a concrete offer today.

McCulloch's future should also become clearer today. Rangers' prospects of signing the Wigan midfielder appear to have been enhanced with the transfer movement into the JJB Stadium but any revised offer has been complicated by the player's agent, John Viola, returning to his home in Dubai.

Jewell, whose side have lost seven successive games, has reached agreement with Shakhtar Donetsk for the Nigerian internationalist, Julius Aghahowa, which now hinges on the completion of a work permit application before the deadline.

Wigan have also signed the Chesterfield striker, Caleb Folan, for £500,000.

By DARRYL BROADFOOT and MARTIN GREIG