Fine start has Irvine worrying about the vultures

With back-to-back wins against Dagenham and Redbridge in the league and Bury in the Carling Cup, the Owls have made a flying start to the new campaign – but Irvine is now wary of vultures circling Hillsborough.

A midweek ruling in the High Court set a deadline of September 8 for the Owls to settle a 550,000 tax bill meaning there is still pressure to raise additional funds.

Goalkeeper Lee Grant was sold to Burnley for 1m last month while striker Marcus Tudgay and winger Jermaine Johnson have also been the subjects of failed bids from Blackpool and Nottingham Forest. Defender Tommy Spurr is another player with admirers.

Speaking ahead of tomorrow's trip to Colchester United, Irvine stressed that the Owls will not have to sell players to balance the books.

"People can make bids and ask about our players but, unless it's right for the club, there is no need for anybody to go," he said. "However, if we do well between now and that last week (in August), the chances are we will be causing problems for ourselves because it may prompt more enquiries."

According to Irvine, there have been no fresh moves for any of his players since the Owls rejected bids from Blackpool for Tudgay and Forest for Johnson.

Although clubs in the Football League are still permitted to loan players, the deadline for permanent deals is midnight on Tuesday, August 31.

"I am concerned that we will get phone calls for a number of our players," he said. "It's been quiet so far – and that always amazes me at this time of the year. The panic usually sets in during the last few days. Whether that will affect us, I don't know. I certainly hope not."

The Owls have already made a 'substantial payment' to HMRC after being served with a winding-up petition for non-payment of taxes.

Meanwhile, the High Court, which adjourned the case for 28 days on Wednesday, heard that negotiations for the sale of the club have reached a 'very serious and advanced' stage.

Reflecting on his club's start to the season, Irvine said: "We couldn't have done better in terms of results but I could ask for more in terms of the performances.

"We have had two clean sheets, two victories, and some good individual performances but there is still a lot to do. If we can keep on winning games, it augurs well for the future."