Town are reported to have sent chief scout Steve McCall and other representatives to watch SPL side Hibernian in action in recent weeks. Right-back Steven Whittaker is said to be the player interesting the Blues ahead of a possible move in January.
Whittaker is a 22-year-old Scotland U21 and B international who made his debut for his hometown club after turning professional in 2002. Since then he has made 147 senior appearances and has scored four goals.
Earlier this season the 6ft 1in tall defender was called into the full Scotland squad for the first time but is yet to win a cap.
Whittaker signed a deal keeping him with Hibs until 2011 in March and the Edinburgh club are likely to want a fee in excess of seven figures for his services, something which would almost certainly rule out a move to Portman Road.