The Owls have reportedly watched Latics star Max Power, who has two years left on his deal.
Premier League outfit Crystal Palace are considering a swoop for Wigan Athletic midfielder Max Power, according to reports from the Daily Mail.
Sheffield Wednesday and Derby County are reportedly pursuing Wigan's Max Power.
HITC Sport understands that the 21-year-old is poised to join Gary Caldwell's rebuilding project at the DW Stadium.
Celtic and Wigan Athletic are both linked with Tranmere Rovers midfielder Max Power.
Celtic appear to be stepping up their interest in Tranmere Rovers midfielder Max Power.
The Premier League may experience a Max Power surge in January, with the Tranmere Rovers midfielder reported to be of interest to Burnley.
Celtic and Rangers are both reportedly interested in Tranmere midfielder Max Power.