Sheffield Wednesday: 'They have got some special players' - Jonathan Woodgate warns his Middlesbrough side of Owls threat

Boro trail the ninth-placed Owls by four points after a mixed start to the 2019/20 campaign.

Although Middlesbrough are struggling to find the back of the net on a consistent basis, Woodgate's men are on a three-match unbeaten run on home soil.

On facing Wednesday, Woodgate said: “Since the new manager came in they've been on a good run.

"I watched them against Huddersfield live, I watched that game, I thought they were very good and they've got some special players in their team so it will be a tough challenge for us.”

Boro are understood to have complained to the English Football League about clubs exploiting a financial loophole to avoid Profitability and Sustainability regulations.

Wednesday are the latest club to be contacted by the governing body over the sale of their stadium. The EFL are believed to have asked the Owls to explain why the £38m profit from the sale of Hillsborough was detailed in their 2018 accounts but not documented by the Land Registry until 12 months later.

It follows recent developments where Derby County owner Mel Morris used a separate company to buy the club’s stadium Pride Park, with a deal done to then lease the venue back to the club.

Aston Villa and Reading are thought to have taken similar action.

EFL rules stipulate that clubs must not exceed losses of £39m over a three-year period.

Former England international Woodgate insists he is only focusing on footballing matters, saying: “We’re just concerned about what happens on the pitch, we’re not bothered about all the different rules. We let the chairman and chief executive (Neil Bausor) deal with that.

"If it’s an unfair advantage that’s not right, we all need to abide by the rules and stick to the rules of the game. If there’s loopholes in it then whose fault is that? The EFL’s for not making it as tight as it should be.

"They (some clubs) are forking out a lot of money for good players and at times it can be a disadvantage but I’m not going to sit here and start moaning, I’ve got a good squad. I’ve got work to do myself rather than worrying about all these loopholes and EFL rules, I just get on with my team."