The Portuguese suggested that he was not bothered about the Championship side keeping clean sheets.
The Owls boss stated that he did not care too much about Wednesday's defensive record as long as they were scoring plenty of goals. But after helping the club secure a narrow 1-0 victory over Huddersfield at the weekend, the centre-back admitted that he believes that the Portuguese may not be telling the exact truth regarding his thoughts on keeping the opposition at bay.
"He [Carvalhal] might say that, but I'm not sure it is true. He's a defender himself," he told the Star.
"As a defender, your favourite results are probably the one nils.
"Saturday was brilliant for us. I really enjoyed it. I don’t think anyone is going to be successful if you are shipping goals so Carlos maybe telling a little lie there!"
While the club's goalscoring record suggests that Carvalhal's philosophy does genuinely involve placing most emphasis on getting forward - only league leaders Burnley and Fulham have scored on more occasions in the Championship this term - their defensive displays have still been impressive.
Only three sides - all of whom sit above Wednesday in the table - have conceded fewer goals, and their recent form has been sensational as in their last nine games, they have let in just two goals.
So while Carvalhal claims not to be too concerned with the defensive aspect of the game, it appears to be the work that the likes of Lee, Keiren Westwood and Glenn Loovens have put in that has helped the Owls move into the top five with just a handful of games to go.