Sheffield Wednesday will be hoping to bounce back from their relegation from the Championship by securing an immediate return to this division next year.
However, in order to give themselves the best opportunity of achieving this particular goal, the Owls will need to get their recruitment spot on this summer.
Although the club cannot pay fees for the players due to the fact that they are still under a transfer embargo, they will be able to strengthen their squad by targeting the free-agent market whilst loan deals could also be an option.
Whereas manager Darren Moore will be determined to put his own stamp on Wednesday's squad between now and August, he may also have to make a tough decision regarding the future of one of their key players.
One of the only shining lights in what otherwise was a season to forget for the Owls, Josh Windass managed to provide his team-mates with six assists in the Championship whilst he also chipped in with nine goals.
As a result of these impressive displays, the attacking midfielder has attracted a great deal of interest from elsewhere.
A report from The Star last week revealed that Millwall had submitted a bid for Windass after being linked with a move for the forward.
The 27-year-old is also being closely monitored by West Bromwich Albion, Preston North End, Queens Park Rangers, Fulham and Stoke City.
In a fresh update concerning Windass, it has been revealed that the Owls have decided to reject Millwall's opening offer.
According to The Star, Wednesday will not be willing to sell the attacking midfielder unless they receive a much-improved bid from a potential suitor.
GIVEMESPORT's Joshua Cole says...
When you consider just how important Windass is to Wednesday's set-up, it is hardly a surprise that they have opted to reject Millwall's opening offer.
However, it could turn out to be a difficult task to keep the attacking midfielder at Hillsborough in the coming months as he may be tempted to stay in the Championship after illustrating last season that he is capable of competing at this level by averaging a respectable WhoScored match rating of 6.56.
Whereas the Owls will be able to secure a considerable fee for Windass this summer, they may struggle to find a suitable replacement due to their ongoing financial issues.
If Moore believes that Windass is capable of setting the third-tier alight next season, it could be argued that the club should turn down any new approaches for the former Rangers man.
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