Sam Winnall's bargain arrival conforms to Sheffield Wednesday's transfer template

Wednesday have constantly been linked with Middlesbrough’s Jordan Rhodes, but are unwilling to pay the £9m fee for fear of breaking the Financial Fair Play rules.

Instead, the Owls will today sign Barnsley top scorer Sam Winnall for a bargain £500,000. The Reds have accepted the deal, knowing Winnall would have left for nothing in the summer when his Oakwell contract expired.

Carvalhal believes scouring the market for “opportunities” is the way forward for Wednesday.

“We have tried to do our best, find the players which we believe we need,” said Carvalhal, who has already signed Charlton defender Morgan Fox and West Brom winger Callum McManaman in the January transfer window.

“But at the same time, we are open to the market and opportunities.

“We are not a poor club, but we are not a club either who says, ‘I want this player’ and we buy him.

“The management of the chairman is doing very well, because he cares very much about the Financial Fair Play, which we must follow.

“If you don’t adhere to FFP and get three or four players of high standard, take a risk, and get promoted that’s okay.

“But if you don’t get promoted, then maybe the club will have a big problem the next season. That’s not our way.”

Winnall is Barnsley’s top scorer this term, his 11 goals in 23 appearances helping the Reds consolidate in the Championship following promotion.

But, with only four points between Barnsley and sixth-placed Wednesday, some Reds supporters will feel they should have kept Winnall as they look to gatecrash the play-off spots.

A fee and terms have been agreed for the 25-year-old, who has already passed his S6 medical, and the paperwork is expected to be completed today.

Not that Carvalhal would talk specifically about Winnall yesterday.

“It’s not finalised. He is not our player yet so I can’t talk about this,” said Carvalhal.