The Republic of Ireland international did not even make the bench in the Owls’ opening-weekend defeat at Wigan Athletic.
Instead Cameron Dawson started in goal, with Joe Wildsmith as back-up, to fuel speculation that Westwood, on the radar of several clubs, could be on his way.
“We have a clear situation in the position for No 1 and No 2,” said Luhukay. “We have done it in the last six months with these two good, young goalkeepers.
“We know that Keiren is also a good goalkeeper, but he was seven months not able to play (last season due to injury).
“The two young goalkeepers have played some very good games and made a good progression, Joe in the Championship and ‘Cammy’ in the FA Cup. So it was not a problem to change this position for us.”
Asked if he expected Westwood to leave Hillsborough before the window closes, Luhukay replied: “We know that the transfer window is until August 9 and we will see what happens.”
Defeat at Wigan came at the end of a close season in which The Yorkshire Post understands the club have been operating under an embargo after breaching the League’s regulations on Financial Fair Play. Neither the League nor the club will comment, but it is believed chairman Dejphon Chansiri will publicly confirm the embargo at a fans’ forum tonight.
Wednesday lost £20.765m in the 2016-17 season, the last available financial figures available. The deficit was a little over double that of the previous year.
Clubs can lose up to £39m over a three-year period before being penalised.
Report: Page 2