Dave Jones has confirmed that the Wednesday line-up that starts against Rangers tonight is unlikely to be the same as the one that kicks off the Championship campaign.
The Owls boss is still trying to bring in players, must wait for some injury niggles to clear up and is considering options.
Jones believes that it will be a similarly formative time for Rangers and their manager Ally McCoist: “It’s a friendly; we’ll both want to do it right. Ally is preparing his players for the start of a new season, and so are we.
“I doubt whether our team will be the one that starts against Chesterfield (on Saturday) or QPR (in the League).
“We’re looking at everybody as much possible, and giving players the game time they need. Rangers will be a decent test for us, like all our friendlies.
“One or two injury niggles have been a bit frustrating, but our week in Portugal went well and training has been good.”
Rangers’ ex-Sheffield United midfielder Nicky Law said: “It’s a fixture we are all relishing; it’ll be a great occasion in a great stadium with lots of Rangers fans cheering us on.”