Despite crippling debt in excess on £27M Sheffield Wednesday are not in a position that will automatically force them to sale of their major playing assets when the transfer window opens next month.
Having agreed the previous years accounts at the AGM and with the majority of the bodies which the Owls owe loan notes to not expected to call in the debts within the next twelve months the club are in a position where they are not being held to ransom as such on this issue.
This has however also been the case in recent years and yet two of the Owls top performers in Bougherra and Whelan have been sold in the past two January windows.
Even today the club has had to move to refute claims that young centre-back Mark Beevers could be heading to the Premier League in January and as far as Brian Laws is concerned none of the three young promising Wednesday defenders currently in the 1st team-Wood, Spurr and Beevers-are available for transfer.
Though the club may not have to sell they could as with the vast majority of clubs in the league, be tempted by a lucrative offer and it is worth remembering that some members of the Wednesday playing squad, including the Captain have stated a desire to consider their options by placing transfer requests.
This is an issue that has irked many supporters as the club are quick to point out they have been making operating profits in the past couple of years, however, these profits come mainly from the sales of the likes of Whelan and Brunt.
Despite improved performances this season fans do not have faith in a long term plan when they see the best players being sold and not always replaced and this has probably contributed towards the decline in attendances.