The Star reported previously that Smith was on a list of potential targets for the Owls as they look for options to bolster their frontline for the upcoming campaign, however they are not the only ones keeping tabs on the 30-year-old.
It’s thought that a host of clubs are keen to try and land the forward as his contract with Rotherham comes to an end, and his manager has now admitted that he’s trying to convince both Smith and Michael Ihiekwe to stick around.
As quoted by the Rotherham Advertiser, the Millers boss said, “They both have substantial offers from other clubs… I’m still in contact with both players, we’re still trying and keeping the lines of communication open but it does look less likely.
“I don't want to lose any players, especially the ones who have contributed a great amount, and both of them have been massive contributors to our success over the four years or so I’ve had them.
“It is difficult, I don't dispute that, but challenges come all the time. We’ll have to address that if that's the case. It’s going to be a big summer anyway for us to recruit players to help us compete and they’re two big voids to fill.
“Liverpool don't want to replace Sadio Mané but they have to. You can't have players forever. No-one stays at a club forever apart from the fans.”
Smith is just one name on the Owls’ potential list, with his goals last season making him a wanted man.