The Owls have been heavily linked with the highly rated Lincoln City boss in the past few days.
Sheffield Wednesday's reported interest in Danny Cowley has been played down by the Lincoln City manager, who stressed that "there has been no contact" from the Hillsborough club, as quoted by Sky Sports News.
The Owls are currently under the stewardship of Lee Bullen on a caretaker basis after Steve Bruce left for Newcastle United in the summer and have been weighing up their options for a permanent successor.
Cowley took over at Lincoln in the summer of 2016, alongside his brother Nicky, and the two have taken the East Midlands club from the National League to League One, where they currently sit second in the table.
Earlier this week, Cowley responded to links with Wednesday by saying "that’s news to me", while confirming that there had been talks with another Championship club, Huddersfield Town, though the brothers decided "it wasn't the right time" for that move (Lincolnshire Live).
As quoted by Sky Sports News on whether he has held talks with the Owls, he replied: "It would be nice to put it behind me if I can, but you guys always seem to know more than I do.
"We have already spoken about Huddersfield. There has been no contact from Sheffield Wednesday. I can't control what people say or write. All I can do is control where my focus lies and that's fully on the game ahead against Wycombe Wanderers on Saturday."
Up next for Wednesday is next Sunday's Championship trip to Huddersfield Town after the international break.
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