Wednesday return to competitive action against the Terriers with seven new signings already through the door at Hillsborough this summer.
Florian Kamberi and Bailey Peacock-Farrell joined the club on season-long loans this week with former Doncaster Rovers player Josh Sims and Middlesbrough's Marvin Johnson also linked with moves to the club.
Moore worked with Sims when he was in charge at Doncaster but was not drawn on whether the Owls were interested in the 24-year-old.
“We’ve been linked with all sorts. There are too many names for me to go over because we’ve been linked with all sorts and understandably so," said Moore.
“Speaking about Josh as a separate entity, I’ve worked with him before, we know what the situation is and where Josh is at, and we’ll see what can develop with that going forward.
“I won’t be drawn on saying ‘yes, I’m in for Josh,’ I’m just saying that I’ve worked with him before and he’s a good player.”
On Johnson, Moore kept his cards close to his chest, stating: “He’s a good player.”
Moore feels that Wednesday need new players in plenty of areas of the pitch but their immediate focus is tomorrow's League Cup tie against Huddersfield.
“We’re after all sorts really,” he added.
“We’ve been in pre-season and we’re looking forward to the game tomorrow.
“Whatever players will be, will be. There’ll be speculation and we can’t stop that, but we have to focus on a great game to look forward to.”
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