Sheffield Wednesday head coach Carlos Carvalhal [left] with owner Dejphon Chansiri
Sheffield Wednesday are considering bids for Newcastle United's Grant Hanley and Middlesbrough's Daniel Ayala, the Star reports.
Wednesday are keen to strengthen at centre-back this summer and are also said to be keen on Cardiff City's Sean Morrison, for whom it is claimed they have had a £3 million bid turned down.
Cardiff City manger Neil Warnock [left] with defender Sean Morrison
But after reportedly submitting enquiries for Hanley and Ayala, the Owls are ready to "step up" their interest in the Newcastle and Middlesbrough players, who they also wanted in 2016.
Can they get them?
Hanley is said to have been made available for transfer by Newcastle boss Rafa Benitez, although his £45,000-a-week wages could be a stumbling block for Carlos Carvalhal's side.
Newcastle United defender Grant Hanley [left]
And while Ayala struggled for regular game time this past campaign, he was however a key member of the Middlesbrough side promoted from the Championship in 2015-16 and his services will likely be required if Premier League target Ben Gibson is sold.
How much would they cost?
The former Liverpool defender was linked with an £8.5 million move to Galatasaray in January, and is unlikely to come cheap.
Middlesbrough defender Daniel Ayala [far left]
Newcastle, meanwhile, paid £5.6 million for Hanley a year ago, and are said to be looking to recoup around £4 million of that.
Wednesday's promotion rivals Derby County are said to have ended their interest in the Scotland international, after signing Hull City's Curtis Davies earlier this week.
Will Sheffield Wednesday get their hands either of the Newcastle United and Middlesbrough players this summer?