Sheffield Wednesday could face local rivals in Carabao Cup second round

However, The Owls are yet to play their first round tie having been paired with crisis club Bury in the first round, a match which was postponed along with the rest of the Shakers’ matches so far this season.

Bury’s upcoming match against Gillingham on Saturday has also been postponed, with the EFL releasing a statement on Tuesday which reiterated a August 23 deadline to sort out their perilous financial situation.

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The statement read: “Clarity is still required on plans to meet the Club’s commitments to football creditors, payment to unsecured creditors as part of the Company Voluntary Arrangement (CVA), alongside source and sufficiency of funding for season 2019/20.”

It added: “The EFL has made it clear that it cannot continue suspending fixtures indefinitely and the deadline of 23 August for withdrawal of membership remains in place. However, the EFL remains committed to working with the Club to try to find a successful conclusion.”

Should that deadline not be met, Wednesday would receive a bye into the second round.

Those ties are scheduled to be played on the week commencing August 26.

The potential clash with Rotherham would mark a relatively quick return to the New York Stadium for the Owls, following the Millers relegation to League One last season.

When the sides last met down the road, a late Dominic Iorfa goal sealed a draw for Wednesday in February, which also prompted Fernando Forestieri to be controversially sent off for celebrating.