Only drastic pruning can help Irvine plot quick return

Former England internationals Francis Jeffers and Michael Gray will be the biggest casualties of the cull while Irvine may also face a fight to hang onto highly-rated goalkeeper Lee Grant and striker Marcus Tudgay.

Although both Grant and Tudgay signed new deals last summer, the pair have admirers in the Premier League and the Championship and will not want to drop into the third tier of English football.

The Owls were condemned to relegation after failing to beat Crystal Palace in Sunday's final game of the season but Irvine had always intended to shake things up at the club this summer.

Having inherited a squad assembled by predecessor Brian Laws, Irvine's hands were tied in the transfer market by financial restrictions at Hillsborough.

He now has the opportunity to get rid of players who are surplus to requirements and to shape a squad that will best suit his own needs.

When Irvine took charge as manager in January, the Owls were two points adrift of safety and second bottom after collecting just 19 points from the first 23 games of the season.

Irvine's arrival initially sparked improvement and, after five wins in his first seven games, the Owls moved two points and four places clear of the relegation zone.

However, his final points tally for the season was 28 from 23 games and the Owls have finished where he started, two points short of survival.

Only one victory from the final 12 games spelled disaster for a club that started the season with hopes of mounting a push for the play-offs.

Irvine's priorities in the transfer market this summer will depend, to a large extent, on who departs.

If Grant is sold, Irvine will need a new goalkeeper. If not, his priority will be a striker.

The Owls scored just 49 goals this season and only Tudgay, with 10, reached double figures.

Striker Luke Varney spent the majority of the season on loan from Derby County but will not be staying and Leon Clarke is out of contract.

The removal of Jeffers and Gray – two of the club's biggest earners – from the wage bill will release money for Irvine to increase the size of his squad.

A permanent move for defender Eddie Nolan, whom Irvine signed on loan from his former club Preston, is a strong possibility but midfielder Tom Soares, on loan from Premier League Stoke City, may be out of reach financially.

The Owls finished the season with only 22 senior professionals and could dispense with 11 who will all need to be replaced.

As other former Premier League clubs have discovered in the last 10 years, there is not always a quick escape from League One.

It took the Owls two years (after being relegated under Chris Turner in 2003) to bounce back. Leeds United are hoping to secure promotion at the third attempt, while Bradford City have spent the last three years in League Two. Others, including Manchester City, Leicester City and Norwich City, went straight back up.

Irvine has a wealth of experience in the Premier League and Championship but will need to adjust quickly to life in League One,

Off-the-field, the Owls are still hoping to secure new investment but chairman Lee Strafford has warned that there are no guarantees.

Debts are still in the region of 26m but the club are close to balancing the books thanks to the support of around 20,000 regulars at home games. There is no pressure from the club's main lenders, the Co-Operative Bank, to reduce the debt.

Over 9,000 season tickets have already been sold and the Owls feel confident that gates will not dip significantly despite the drop in glamour games.

Relegation is far from the end of the world but is, regretably, a major step in the wrong direction for a club who feel they belong in the Premier League.

WHAT DOES THE FUTURE HOLD FOR THESE OWLS PLAYERS?

OUT OF CONTRACT

Francis Jeffers

One-time England striker will not be offered new deal after three dismal seasons.

Michael Gray

Veteran defender has not figured much under Irvine and is likely to be released.

Richard Hinds

Another who has not figured under Irvine but could yet be kept on as cover.

Richard O'Donnell

Young reserve goalkeeper. Good enough to step up to the plate if Grant is sold?

Etienne Esajas

Dutch winger who can light up a game but has struggled with injuries

Frank Simek

The American looked set for stardom but career has been slowed by serious ankle injury.

Sean McAllister

Midfielder has started only five games this season but may be needed in League One.

Leon Clarke

Striker who lacks aggression and has struggled for goals.

LOANS NOW OVER

Tom Soares

Unlikely to leave Premier League Stoke City.

Eddie Nolan

Irvine rates Nolan and could invite the Preston North End defender to stay.

Luke Varney

Derby County striker will want to stay in Championship.

WILL THEY WANT TO STAY with owls?

Lee Grant

Highly-rated goalkeeper who has admirers in the Premier League. May have to be sold.

Marcus Tudgay

Wanted by Burnley last summer but the striker has struggled this season.

Mark Beevers

Young defender who has great potential but is still learning the game.