Jon Daly will leave Raith Rovers in the new year after agreeing to join Hearts as an under 20 coach.
The striker’s contract expires in January but the Kirkcaldy club was not in a position to compete with the terms offered by the Premiership outfit.
Daly has previously worked with Hearts head coach Robbie Neilson, and director of football, Craig Levein, during his time at Dundee United.
Raith also face the prospect of losing on-loan Craig Wighton, who is due to return to Dundee in January, leaving Raith boss Ray McKinnon short on striking options for the second half of the season.
He hopes to find a replacement for Daly, but admits it will come down to finances.
“We’ve got things we’ve got to do for January,” McKinnon said. “We’ve lost one player, we potentially could lose another, so it’s going to be tough for us.
“We need to make sure we try to target somebody if we can get the finances.
“If we don’t we’ll just have to go with what we’ve got and see where we are at the end of the season.”