Both men have impressed for the Owls this season as they have positioned themselves on the fringes of the Championship play-off chasing pack.
Gray is aware of the speculation suggesting that Premier League raids on Hillsborough are imminent, but insists he is playing little attention to it.
He told The Star: “It’s good when you are asking me about them. It means they must be performing well. Probably this time last year, you would not have been asking that question. It shows how far we have come as a football club.”
Westwood has been an ever-present in the league for Wednesday this season, while Lees has missed just two second-tier fixtures.
Both men are also in their first campaign with the Owls, having joined Gray’s ranks last summer.
It has not taken them long to become important members of the squad and it comes as no surprise to find that their current employers are reluctant to be drawn into a debate regarding their respective futures.