The Owls are set to spend big over the summer months following the takeover of Dejphon Chansiri, and Lees feels there is one area of the squad that needs improving.
He says that the side have the core of a very strong team, but admits that they will need a sprinkling of quality added up front if they are to meet expectations.
"It will be interesting to see what happens in the summer," he said.
“We (the players) will definitely be looking out to see what’s happening. Hopefully we can strengthen. We’ve got some real quality in our team at the moment. We just need those match-winning, big players that maybe we have lacked this season.
“We need players who are at the top of their level and can make a big difference. We need to sign players who are going to add to us and give us that little bit more quality.”
Wednesday are among the early favourites for promotion next season and there is set expected to be plenty of movement around Hillsborough over the coming months – both on the incoming and outgoing front.
The Owls have recently released 11 players and that has helped to make room for the new additions that are reported to be being planned.
Lees is correct in suggesting that attacking additions will be their main priority next season, too.
Wednesday were strong at the back this season, but they could not find a regular source of goals and unearthing a clinical striker will be crucial to their chances of finishing in the top two of the Championship in 2015/16.