Steven Fletcher is pencilled in to continue his comeback from long-term injury with a place in the Wednesday squad for the opener at Wigan on Saturday.
Fletcher, who was sidelined last December with a knee problem, impressed Jos Luhukay when he came on as a sub in Saturday’s friendly with Villareal.
The Owls boss said: “He’s in the squad on Saturday. But I think he has been away too long from the team and games for 90 minutes.
“The next step for Steven is to get Championship minutes. We have seen he is a striker who always tries to look where the goal is, that he can score goals.”
Luhukay would not be drawn on who will start in goal at Wigan – the choice being between youngsters Joe Wildsmith and Cameron Dawson and the experienced Keiren Westwood, the latter having been linked with a move away from Hillsborough.
Luhukay told Thursday’s press conference that the decision had been made but that the players involved had not been informed at that stage.