Lee McCulloch, the Motherwell striker, last night opened up a bidding war by turning down the offer of a new contract with the Fir Park club.

Hearts have already shown an interest in taking the player to Tynecastle, but their proposed #1m transfer fee was rejected by the Lanarkshire men. However, Tynecastle manager Jim Jefferies could be persuaded to move in again for McCulloch, who is regarded as one of the most promising front men in the Scottish game at the moment.

Premiership sides Tottenham Hotspur and title challengers Leeds United have also expressed their desire to secure his signing, while several other clubs from down south have monitored his progress recently.

McCulloch will miss Monday's Premier League encounter with Hearts through suspension, but the latest news on his transfer situation will not go down well with the Fir Park faithful, who have watched the striker blossom under the guiding influence of former Scotland internationalist John Spencer.

Motherwell chief executive Pat Nevin had been optimistic that the 21-year-old would sign a new contract. Indeed, after their recent match with Hibernian, the veteran winger spoke confidently about the club holding on to their prized asset after the player had travelled down to London for lengthy talks with the club's chairman, John Boyle.

However, after a further meeting with Boyle, McCulloch has rejected the new terms offered to him, although manager Billy Davies did not seem too perturbed by the latest developments, pointing out that McCulloch still has several years left on his original contract.

''The chairman put one or two things to him but he has decided against them,'' Davies said. ''Lee still has three years left on his contract, so nothing changes from our point of view.

''He has suggested that he wants to see out the remainder of his contract with us, which is down to him. There is no need to make an urgent decision and we will just carry on as normal.''

Nevin, meanwhile, has stated that it would be in McCulloch's interest to remain at the club in order for him to complete his footballing apprenticeship, learning from the likes of Spencer, Don Goodman, Ged Brannan, Shaun Teale, and Andy Goram, who have all enjoyed success north and south of the Border.

That scenario, however, is unlikely to come true. If McCulloch is unhappy with his terms now, he is highly unlikely to see out the remainder of the deal when he could easily increase his wages elsewhere, and it would appear that Davies is awaiting an increased offer from Hearts, or any other club, for his services. The Tynecastle club would appear the most favourable option, even though Motherwell have surged up into fourth position in the Premier League after their recent run of positive results, two places higher than his prospective buyers.

However, armed with #4m raised from the investment by Scottish Media Group, Jefferies is slowly piecing together a squad that he believes will be able to challenge for domestic honours and compete regularly in European competition.

Former Dundee United and Rangers defender Gordan Petric was signed for #500,000 from AEK Athens to compensate for the loss of Paul Ritchie, the Scotland internationalist who, like McCulloch, has refused to commit his long-term future to his club and, consequently, has been removed from Hearts' first-team squad.

Jamaican captain Fitzroy Simpson has helped bolster the midfield, while Rangers' third-choice goalkeeper, Finn Antti Niemi, is the latest to join, as a replacement for the increasingly fallible Frenchman Gilles Rousset, who is almost certain to return home in the summer when his contract expires.

Niemi almost enjoyed a clean-sheet on his Hearts' debut against his former side, but he was denied by a late strike by German midfielder Jorg Albertz, whose shot took a deflection off Steven Pressley.

''I know very well how dan- gerous Jorg is in these situations,'' he began, an insight gleaned from many a training session with Albertz, whose ferocious shot has ruled countryman Stefan Klos out of action with a hand injury, ''but I think this time Jorg was lucky. It was one of those goals where you could not blame anyone, it was just bad luck.

''I think that I would have saved it had it come straight through all the players, but it hit off one of our defenders. To be honest, I thought we would get a point, but that is football and you can't do anything about it.

''No matter how it hurts, you just have to forget about it.''

Niemi was quick to seal his move to the capital in a #400,000 deal after he was made aware of their interest by his agent, Richard Cody, despite the fact his new club have won only one of their past 11 matches.

None the less, Niemi, who had a spell on loan to Charlton Athletic, was assured by Jefferies that the club were once again on the up and, despite suffering two defeats, the keeper remains convinced.

''I have played only two games, but we changed the system a bit from the Hibs match, and there was a massive difference. We played like a unit, and played very well,'' he said.

''Even the top teams in Europe would be happy to go to Ibrox and come away with a draw. We were just unfortunate in the end.

''Losing the derby to Hibs was a big blow. Losing a derby is one of the worst experiences in football, but I was delighted with the way the team responded to that against Rangers.''

Niemi shook hands with his former manager, Dick Advocaat, after Wednesday's match, and he bears no grudges after being given little chance to shine at Ibrox and hopes his experience with the champions will help his new club.

''There are new signings like myself, Gordan Petric, and Fitzroy Simpson, and after we get to know each other more, it will be better,'' he said.