Sheffield Wednesday v Bury: Owls refusing to take cup competitions lightly – Irvine

The Owls host Bury tonight in the Carling Cup first round and Irvine has no plans to field youngsters or reserve team players.

Irvine is also targeting Wembley in the Johnstone's Paint Trophy and has no fears over possible fixture congestion.

"I really don't subscribe to the theory that we don't want to do well in the Cup this season," he said.

"I am hoping that we get decent runs in each of the Cup competitions – as well as hoping that we do very well in the league.

"I have already spoken to a number of our fans who say they would love to go to Wembley in the Johnstone's Paint Trophy – and so would I," he added.

"There will be changes for the game but not changes because I view the Carling Cup as unimportant."

The Owls, who were relegated from the Championship last season, started life in League One with a 2-0 victory over Dagenham and Redbridge.

The attendance of 23,081 was the second biggest in the Football League last weekend but no more than 8,000 are expected to watch tonight's game.

Summer signings Neil Mellor and Paul Heffernan are both hoping to make their first starts for the Owls while young midfielder Liam Palmer, who impressed in pre-season, could also figure at some stage.

"We have players who can slot in and players we can give a rest to," said Irvine, pictured. "We have a squad that is quite inter-changeable and we also need a squad that is fit and able to cope with the demands of this season which are going to be very big."

Winger Jermaine Johnson has been ruled out for two months with a knee injury but does not require surgery. Winger Chris Sedgwick (thigh) and striker Marcus Tudgay (hamstring) picked up minor knocks at the weekend.

The Owls have announced that 'Lifeskills' – a company owned by former East Stirlingshire chairman Spencer Fearn – have agreed to sponsor the South Stand at Hillsborough for the next two years.

Fearn, a lifelong Owls supporter, dismissed talk of possible investment in the club last week but has signalled commitment to the club via this new sponsorship deal.

"As a lifelong Wednesday fan, I am delighted to be able to sponsor the South Stand at Hillsborough and develop an excellent working relationship with one of the biggest clubs in England," he said.

Meanwhile, a spokesman for Club 9 Sports – the American company whose bids to invest have been rejected – confirmed last night that they are now 'holding back' with any improved offer.

The Owls have not replied to a latest proposal put forward last week – which would have involved an initial payment of 3m, a further 2m during the next 12 months, and 5m on winning promotion to the Championship.

Spokesman Robert Beal says Club 9 would only put an improved offer forward when Wednesday officials have answered a series of questions about the club's finances.

"Club 9 Sports still have every intention of taking control at Sheffield Wednesday," said Beal. "But there needs to be a re-evaluation of the business and we also need to have new due diligence."

Last six games: Wednesday LLDLDW, Bury WDLLDL

Last time: Wednesday 5 Bury 1; February 5, 1980, Third Division.

Referee: O Langford (West Midlands).