Scotland has enjoyed a good season with St Johnstone

But Saints manager Owen Coyle has not given up hope of retaining the 28-year-old, despite missing out on reaching the Scottish Premier League.

"We have put an offer to Jason to remain and there is no doubt in my mind that we have improved him," he said.

"However, we are conscious of the level of finance at which we are operating."

United manager Craig Levein has refused to be drawn on any interest in Scotland.

Scotland spent two years at Tannadice - scoring 10 goals - before a Home Office decision denied him an extension to his work permit in 2005.

I'm sure there will be a lot of interest, but there's nothing I can do to stop that St Johnstone manager Owen Coyle

He was then snapped up by the Perth club, who had their application approved.

But he is out of contract with Saints at the end of August and is thought to be keen on a return to his former club.

"Jason's a great player and I'd love to keep him here," said Coyle.

"We'll just have to wait and see what happens."

Scotland's agent, Michael Berry, revealed to BBC Sport that there is interest in the 26-goal striker in Scotland, England and Wales.

The striker scored for St Johnstone in Saturday's 4-3 victory over Hamilton, but it was not enough to prevent Gretna clinching the championship and promotion.

Coyle announced on Tuesday that fellow forward Derek Lilley, goalkeeper Bryn Halliwell and midfielder Neil Janczyk were all leaving the club in the summer.

But Coyle hopes Scotland will remain an important part of his squad for next season.

"I'm not daft, I know how good a player he is and I'm sure there will be a lot of interest, but there's nothing I can do to stop that," he added.

If Scotland does move on elsewhere, he will require a new work permit.