Forestieri, who claimed his eighth goal of the campaign in the midweek draw at Bristol City, impressed on a number of occasions when he was utilised on the left flank in Wednesday’s promotion charge last year.
Some Owls fans have called on Carvalhal to play Forestieri in the wide positions again following the arrival of Jordan Rhodes.
Carvalhal, who could be without the services of Gary Hooper (quad) when they travel to Wigan Athletic today, said: “Of course, Fernando can play there. He played part of the last game on the left. Fernando can play in attack and on the left.
“We have Callum McManaman who can play on the right and left.
“Barry Bannan can play in the centre or on the left so it is not a problem.
“We must think game by game.”
Competition for places is fierce on the front line, with Wednesday having six senior forwards on their books.
But Carvalhal insists he is happy to have plenty of attacking options heading into the final three months of the regular season.
“I don’t agree that we have too many players in the position,” he said. “Usually, we put two attackers on the bench but at this moment we have [Steven] Fletcher out and Hooper is a doubt. If we hadn’t signed Jordan, we have three. I was worried three weeks ago that I must bring in George Hirst because I don’t have attackers. If you bring in a boy from the Under-18s to the first-team, it is because you have problems in attack.
“It is a nice decision to have. It’s a good part of the job.”