Stuart Gray has rubbished stories linking the Owls with a move for striker Jordan Rhodes.
The Blackburn Rovers striker has been the subject of transfer talk this week with Middlesbrough, Derby and Norwich all heavily linked.
And last weekend Wednesday were tipped to launch a £12million bid for 14-goal Rhodes – whose dad Andy is the Owls’ goalkeeping coach – in the summer.
But Gray dismissed the reports as merely the work of agents.
He said: “A lot of agents will be getting busy and trying to link us with players which is par for the course at this stage of the season.
“I think it’s just a stupid story that’s gone about and there is no truth in that story.
“I’m not going to comment on players. My focus is on getting the players ready for the next game.
“There is always going to be speculation, I can’t help that.
“I get a little bit tired of having to deny our links with players because it’s just agent-driven at the moment. It’s not the players’ fault.”
Gray also refused to be drawn on speculation linking Wednesday with a move for another Blackburn player and former Owls loanee Ben Marshall.