Liverpool are believed to be interested in Leeds Utd striker Alan Smith and media reports suggest Heskey will be allowed to leave Anfield to help fund the deal.
Blues are reportedly interested in both the England international strikers but Heskey seems a more realistic rumour than the Smith one that was doing the rounds last week.
Steve Bruce has made no secret of his desire to sign a strike partner for Mikael Forssell before the start of next season so we can expect all and sundry being linked with a move to St Andrews during what promises to be a busy summer in the transfer market for the Blues boss.