Sheffield Wednesday could reportedly lose Fernando Forestieri, Barry Bannan and George Boyd to balance the wage book this summer.
The Owls finished 15th in the Championship last season and 18 points off the play-off positions.
Players such as Forestieri, Bannan and Boyd were placed on big contracts in the hope that Wednesday would clinch promotion to the Premier League.
Jos Luhukay's side did not perform to their expectations in the last campaign and The Mirror claims that several players may have to be sold to recoup some cash for the club.
Despite looking to sell their key players, Wednesday have recently been linked with a permanent move for Vitoria de Setubal defender Frederico Venancio.
