Conscious of breaching the Football League’s financial fair play rules, Sheffield Wednesday may be keen to raise funds.

It’s the international break and very little is happening, so let’s talk January transfers. To start us off, here are three players who could be heading out of Sheffield Wednesday in the coming business window.
Marco Matias

You can literally count Matias’ Wednesday appearances over the past two campaigns on the same hand, and that’s despite a perceived shortage of options on the flanks. The Owls were linked with several alternatives during the summer transfer window and could try again in January, while Fernando Forestieri and George Boyd are hoped to be back by then either way.
Where would he go? OK so maybe not sold – a loan Portugal could be the likely outcome.
Atdhe Nuhiu

Nuhiu’s game time has decreased significantly this season, and with only seven months left on his Hillsborough contract, Wednesday may be willing to move him on if they can find a buyer. The 28-year-old impressed while on duty with Kosovo this week, which could generate some interest.
Where would he go? Somewhere on the continent. Say, Austria or Germany’s second tier.
George Hirst

Hirst seems destined to leave when his contract expires – also next summer – having snubbed Wednesday’s offer of a new one and found himself frozen out as such. Should the 18-year-old remain in England, the Owls will be compensated, even if the fee they receive has to be decided at a tribunal hearing. However, a substantial offer in January, coupled with the fear he could go abroad for nothing, may prompt an earlier exit.
Where would he go? The Premier League. Everton and Leicester City are said to be persistent admirers.
Who should Sheffield Wednesday look to sell in January?
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