Weaver still waiting as Owls transfer ban remains

Irvine needs a new goalkeeper after the 1m sale of Lee Grant to Burnley and has lined up Nicky Weaver as his replacement.

Sheffield-born Weaver, who was released by Burnley at the end of last season, is training with the Owls but will only be able to play in the opening game against Dagenham and Redbridge if the embargo is lifted.

Rookies Richard O'Donnell and Aaron Jameson have been used in the club's pre-season programme but Irvine needs a more experienced goalkeeper in the side on the opening day.

The Football League imposed the transfer embargo last month after the Owls were issued with a petition over non-payment of taxes.

Striker Marcus Tudgay, meanwhile, could be the next player to leave Hillsborough after Blackpool lodged a bid for his services.

The Owls dismissed the initial offer from the Premier League newcomers but would be willing to sell if the price is right, according to agent Darryl Powell.

Former Wednesday midfielder Powell, who acts on behalf of Tudgay, said: "The initial offer was not good enough and the manager wants to keep his best players but, if the offer is right, Marcus will be allowed to speak to Blackpool.

"Until the club says 'yes' to an offer, Marcus remains totally focused on doing his best for Sheffield Wednesday. He is happy at the club but not happy that they are going to be playing League One football this season."

Burnley are also understood to have expressed fresh interest in Tudgay – 12 months after failing in a 1.5m bid to sign him.

Last week, Nottingham Forest failed with a bid of 350,000 for Owls winger Jermaine Johnson.

Wednesday chief executive Nick Parker last night insisted that Irvine will be able to sign a new player if needed and negotiations with HM Revenue and Customs (HMRC) were close to a successful conclusion.

Parker said the transfer fee received from Burnley for Grant was currently going through the Football League – a standard procedure – and there would be no problem lifting the embargo placed on the Owls for failing to pay the club's PAYE tax bill.

"When Alan (Irvine) wants to sign someone, the embargo will be lifted," said Parker. "If he rings me this week, we will get the embargo lifted."

Wednesday are due at the High Court a week tomorrow to face a winding up petition from HMRC over a 550,000 unpaid tax bill.

The fee from Burnley, understood to be in the region of 1m, will be used to pay the 300,000 PAYE element of the tax bill.

Negotiations are ongoing over a staged agreement to pay 250,000 owed in VAT but Parker was confident agreement would be reached "imminently" which would lead to the court proceedings being halted.

The club also confirmed that Icelandic businessman and former West Ham chairman Eggert Magnusson had been interested in a takeover at Hillsborough but a potential deal had not progressed beyond initial talks.