Reports have surfaced from various media outlets this weekend, including Sky Sports News, that Sheffield Wednesday striker Marcus Tudgay is the subject of a bid from Premier League new boys Burnley.
The Wednesday striker notched 14 goals last season and will have no doubt impressed his suitors having scored 4 times in two games against the Clarets in 2009/10.
The transfer bid is thought to be in the region of £1.75M for the 26-year-old and will test the notion that the Owls are in a position where they do not want or indeed need to sell any of their key players at this time.
Tudgay certainly falls into this category as he is an integral part of the Wednesday team, he was named as the Owls player of the year for the last campaign and besides his goals he adds an excellent work rate and often plays out of position, sacrificing himself for the needs of the team.
Other rumours this weekend have seen the Owls linked with Liam Miller. The attack-minded former Sunderland midfielder is a free agent following a brief spell at QPR at the end of last season. This would be something of a surprise move as Tommy Miller was brought in recently to play a similar role and if the Owls are to add to their squad before the new campaign starts then there are surely other areas that would need strengthening more.