Mick McCarthy addresses Blackpool's reported interest in Hearts defender Toby Sibbick

Hearts boss Robbie Neilson confirmed on Wednesday the SPL outfit had rejected an offer from Blackpool believed to be in the region of £600,000.

It was later reported the Seasiders had returned with a new and improved bid of £800,000 plus add-ons, but this was later disputed.

Speaking ahead of Blackpool’s FA Cup tie against Southampton, which will be McCarthy’s first game in charge, the veteran boss gave little away when asked about the speculation.

“We’ve been looking around at players and we’ve been interested in players,” he said.

"But I wouldn’t discuss transfers until someone comes into the building. I don’t discuss that.”

In contrast to McCarthy’s approach, Hearts are opting to speak openly about Blackpool’s bids and their transfer dealings.

Neilson told Sky Sports earlier this week Siddick has a value and that value wasn’t matched by the Seasiders.

But McCarthy has questioned the motivations behind Hearts’ approach in the Scottish media.

“I’m not quite sure they are being honest, or are they just trying to trigger somebody else to come in and offer more? I don’t get that,” he said.

“Sometimes people say someone has bid hoping to get another bid, or so it looks great to the club’s fans that they’re keeping him.

“Whether we’ve bid or not, that’s for Chris (Badlan) and Ben (Mansford) to tell you if they want to.”

Whether Blackpool get a deal over the line for Sibbick or not, the club are certainly on the lookout for another centre-back between now and Tuesday night’s deadline.

With Marvin Ekpiteta out injured until the end of February, Jordan Thorniley and new signing Charlie Goode are the only available specialist centre-backs on the books at this moment in time, although Callum Connolly and James Husband can fill in there if required.

On Blackpool’s search for another player at the heart of their defence, McCarthy said: “Marvin is not going to be back anytime soon, but Charlie has made a good impression.

“We’ll continue to look to see if we can get somebody else in to help us.”