The pair are on the comeback trail following long-term injuries, with Lee having not featured since before Christmas and Hooper on the sidelines since Boxing Day.
But despite significant progress in their rehabilitation work, they are not ready to be in contention for the start of the season, with Almen Abdi also still missing.
Luhukay, whose Owls side start the Championship season with a Roses trip to Wigan on Saturday, where they will be backed by 4,500 visiting supporters, said: “Almen Abdi is injured. Kieran Lee and Gary Hooper are working intensively to try to get back. They are also not available for Saturday.
“We must wait for the reaction from Abdi. He’s now slowly back in individual training. We have to have some patience before he can start anew with the team.
“It’s difficult what has happened with him. In the last two years, he has has a couple of injuries. He trained for four weeks of pre-season.
“He did every training session and also played minutes in the friendly games we had. He has now been 10 days not training with the team.”