Sheffield Wednesday - January Transfer Window needs and priorities

Transfer priorities: As ever, there is plenty in the in-tray at Hillsborough and this month’s decisions on the recruitment front promise to be critical to the success or failure of another testing season for everyone connected with the club.

Alongside finalising the choice for a new manager/head coach following the decision to dispense with the services of Tony Pulis - with the club now drawing up a short-list - bringing in some new recruits to aid in the club’s fight against relegation is simply a must.

Not that it will be conventionally straightforward, due to funds and Wednesday's lowly position in the Championship table, with tensions and disagreements over transfers being a key part in the club's decision to part company with Pulis.

Speaking about transfers recently, owner Dejphon Chansiri commented: "It is not easy. I never talk about spend or not spend. Sometimes transfer money is less than wages.

“Loan or free players, sometimes you pay more than a transfer. There is no difference between those.

"Sometimes the fans say ‘you don’t buy’, but sometimes loans and transfers are more expensive.

"We have a list of players that we want to bring in. We already talk to some players. We send some offers to them.”

Old boy Sam Hutchinson remains a target for the club, with the player available after a short stint at Cypriot club Pafos. To many, he is the sort of combative player who would add some bite to the Owls’ relegation scrap which could go down to the wire.

Another forward option is a must, while the club will be hoping to call time on the high-earning Jordan Rhodes’s disastrous spell at the club, with QPR being tipped to make a move after being linked with the player last summer.

With loanees Jack Marriott and Aden Flint back at their parent clubs, Wednesday have potential funds to use money that was earmarked for their wages to target a couple of key recruits.

Ins:

Outs: Aden Flint (Cardiff, loan return).