The Owls head coach added nine new faces during the summer transfer window.
Sheffield Wednesday head coach Carlos Carvalhal has called for a stop to the notion that his squad is too big.
The Owls have 31 senior players on their books, with Carvalhal making nine close-season additions.
However, ahead of Tuesday’s Championship visit of Bristol City, the Portuguese maintained his belief he has the correct-size squad in place.
“It’s two players by position, one extra if we need,” Carvalhal replied when quizzed by BBC Radio Sheffield reporter Andy Giddings.
Discussing why his squad is so big, he added: “Red cards, yellow cards, no emergency loans and so on.
“We have the correct squad, absolutely. Please finish with this. It doesn’t make sense.”
Earlier, Carvalhal reeled off the names of all the players who can operate in each position, but failed to mention either Lewis McGugan, Claude Dielna or Sergiu Bus.
The transfer-listed trio were among 13 first-teamers to be left out of Saturday’s side which beat Wigan Athletic 2-1 at Hillsborough, along with summer signings Vincent Sasso, Urby Emanuelson (fitness) and David Jones (suspension).
Jake Kean, Jeremy Helan, Filipe Melo, Jose Semedo, Marco Matias, Modou Sougou and Lucas Joao were also absent against the Latics.
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