Frank Simek and Tommy Spurr will both miss the clash with The Black Cats through suspension so it is expected that Hills will come in at left-back with Bougherra partnering Graham Coughlan in defence.
Lee Bullen should fill in at right-back to deputise for Simek, who like Spurr, picked up his fifth booking of the season at Derby last week although Richard Wood is also in contention after a long lay-off.
Leon Clarke is set to make his Owls debut from either the start or the bench as Wednesday try to get their first win of 2007 in front of a bumper Hillsborough crowd.
Simek meanwhile will be a frustrated spectator but thinks that The Owls have improved since the two sides last met.
At Sunderland they played us off the park I think," he told Footymad. "We were very much outplayed and we were not really in the game but things have changed since then and now we are a better team, with our performances on the pitch we don't have anything to be afraid of.