Wigan Athletic 'reject bid for Josh Windass'
The striker scored three goals in nine appearances last season for the Owls, who want to sign him permanently.
And the Sheffield Star reports the club has made an offer for Windass, only for the administrators who are in control of Latics to turn it down.
If that's the case, it may well be that they have offered less than the £500,000 which Wigan still owe Windass' former club, Rangers.
They have already rejected offers for Jamal Lowe for a similar reason; once sold, Latics would be liable to pay the £750,000 they owe his former club, Portsmouth.
Swansea City are still chasing Jamal Lowe, while it is understood Antonee Robinson has had a medical at Fulham - Latics owe around £500,000 to his old club, Everton.
Meanwhile, keeper David Marshall looks set for a move to Derby County on a two-year deal after completing a medical yesterday.
Keiffer Moore (Cardiff), Joe Gelhardt (Leeds), Alfie Devine (Spurs), Jensen Weir (Brighton) and Daniel Gyollai (Peterborough) have already left.
Out-of-contract Leon Balogun (Rangers), Chey Dunkley (Sheffield Wednesday) and Lewis Macleod (Plymouth) have also moved on while manager Paul Cook resigned.