While Christmas Day is for receiving gifts, we are looking at players that Sheffield Wednesday should be getting rid of instead.
The Owls have an average sized squad compared to the rest of the Championship, but they do have a fairly old one.
Danny Rohl has slowly brought in some younger players to the starting line-up and is looking to get the right balance of experience and raw talent, while he is also well aware that he needs to offload some dead wood if he wants to bring anyone in.
Sheffield Wednesday’s squad has the lowest market value in the Championship (£15.8m), but reportedly have the ninth highest wage bill (£14.6m).
The Owls have already suffered financial problems, but will look to take advantage of the fact they managed to avoid a transfer ban over the next couple of windows.
Danny Rohl will be eager to sprinkle his influence into this squad and is likely to already have a number of players he will be looking to sell next year in order to help him fund potential moves.
So to help him out, here are three players Sheffield Wednesday should sell in 2024…
Lee Gregory
A very easy one, and probably one name that will be already edging out of the door when the transfer window opens.

Lee Gregory has already been heavily linked with a move away from Sheffield Wednesday, with journalist Darren Witcoop reporting that several League One clubs are interested.
The 35-year-old was very good in the third tier last season, but has barely played in the Championship. He is approaching the end of his £8,000-per-week contract now and Danny Rohl will be eager to see him leave for some cash next month.
Michael Ihiekwe
Michael Ihiekwe has started twice under Danny Rohl, while he has also not even made it on as a substitute in a further seven games.

The defender is a very handy squad player to have in the squad, however his whopping £15,192-per-week wages make him the fifth highest-paid player at Sheffield Wednesday.
No matter what league the Owls are in next season, it would be surprising to see Ihiekwe still at Hillsborough this time next year.
Mallik Wilks
Mallik Wilks joined Sheffield Wednesday last summer and only managed one goal in League One, so it isn’t too surprising that he has struggled in the Championship too.

The striker has had more than one injury problem this season, though he still looks far from capable of leading the line.
Wilks is likely to be sidelined for a number of months, so could remain in Yorkshire beyond the January transfer window. However, Sheffield Wednesday could look to free up his £11,923-per-week wages next summer.
