Neilson must counter new Celtic tactics as well as going for experience

Hearts won 6-1 last weekend against Queen of the South but there will be changes for the Scottish Cup final with Celtic.

Manager Robbie Neilson and his assistants, Lee Mcculloch and Gordon Forrest, are expected to alter the starting line-up for Sunday’s showpiece occasion at Hampden Park.

Players will drop out and others will be promoted from the substitutes’ bench, with experience certain to be a factor in the choices made. First, the Hearts management team must decide on a formation.

This is not help ed by the fact that Celtic’s own system has changed in recent weeks. Neil Lennon has used 4-23-1, 3-4-3 and 3-5-2 of late so Hearts won’t know the op posit ion’ s plan until kick-off.

Neil son, pictured inset, has favoured 4-3-3 in some recent Hearts games in an effort to generate more goals through an expansive approach. He is expected to employ a more conservative 4-2-3-1 on Sunday.

If Heart scan plug gaps in midfield areas and stop their opponents finding a passing rhythm, they will be confident of causing some damage at the opposite end against an unconvincing Celtic defence.

Neil son’ s own back line effectively picks itself. Mihai Popescu started the season at centre-back beside Craig Halkett before Chris top he Berra regained fitness. Berra is certain to keep his place.

Halkett is already a first pick, with Michael Smith and Stephen Kingsley the fullbacks, and there is no doubt Craig Gordon will be in goal.

Moving into midfield, the next issue is tricky. Andy Irving ,20, has been one of Hearts’ most influential players this season despite not boasting the experience of Andy Halliday.

If Peter Ha ring is one of the two holding midfielders, Neil son has a dilemma over whether Irving or Halliday should partner the Austrian. Haring and Halliday were both left on the bench against Queen of the South which may indicate the manager’s preferred pairing.

Hearts’ attackers will have derived plenty confidence from Saturday’ s goal scoring display. The sight of Josh G in nelly returning from injury to play the final 28 minutes – scoring his team’s sixth goal – was particularly timely ahead of the final.

The on-loan Preston North End winger instantly became a favourite among the Tyne castle support with his early performances for the club before a thigh injury. Getting him back fit is significant boost for Neilson. Now he must decide whether to start the Englishman on the wide Hampden surface and try to exploit hi space, or keep him in reserve for another cameo outing.

Olly Lee may find himself starting if Neilson goes with the latter option. It would be a surprise if Elliott Frear or Jordan Roberts jumped the queue.

Captain Steven Naismith is expected to play in a No.10 position with Jamie Walker likely to be deployed wide on the left. Both found the net at the weekend. That leaves the final issue for Neilson and his coaches to debate–who play sat centre- forward. Liam Boyce is the obvious favourite after two goals against Queens. He struck the decisive extra-time penalty against Hibs in the semi-final.