The Owls could be set for another raid on Vicarage Road.
Midfielder Almen Abdi is likely to leave Watford this summer with Sheffield Wednesday the front-runners for his signature, reports Sky Sports News HQ (c.18:00, 25/07).
The Switzerland international arrived at Vicarage Road in 2012 and was a key part of the Hornets side which was promoted from the Championship two seasons ago.
He featured regularly in the Premier League last term but is set to be pushed down the pecking order by Abdoulaye Doucoure, who begins his Watford career six months after signing for the club from Rennes.
Abdoulaye Doucoure (left)
Walter Mazzarri's side have recruited heavily this summer, with many new faces arriving from overseas, and are likely to encounter a surplus when it comes to naming their 25-man squad to play in the top flight.
Wednesday profited from a similar situation last summer, when Fernando Forestieri and Daniel Pudil were allowed to leave the Hornets for Hillsborough, and Abdi could be next it seems.
The 29-year-old, who was also a teammate of Forestieri at Udinese, is under contract until 2018 and is therefore unlikely to come cheap.
However, the Owls have been economical in their business this summer and are yet to pay a transfer fee.
Should Abdi move to Hillsborough he could replace another of his old Vicarage Road colleagues, Lewis McGugan, who has been told to find another club.
Lewis McGugan (left)