The feeling in the Hillsborough dressing room clearly matches Laws' belief that the Owls are a few players short of a squad capable of mounting a genuine promotion challenge.

Mid-table can be taken as an accurate gauge of current capabilities - a highly acceptable position bearing in mind that, as chairman Lee Strafford has pointed out, Wednesday are considerably lower in the wages league.

"If some money can come into the club, fresh faces would help the team become stronger and provide competition," said top scorer Marcus Tudgay, who last week pledged his future to the Owls in that belief.

Tudgay, who faces former club Derby tomorrow, added: "Some people say we're higher in the league than we should be - so we'll take that for this year. Now we hope to give it a good go for the play-offs next season."

That is a fair reflection of the prevailing mood around Hillsborough and it will not be unduly influenced by any late twists and turns as Laws' side - practically safe from relegation - head into an Easter programme that takes them to QPR on Monday.

Nor will it be affected by the takeover saga, which has been pushed to one side. In truth, the investment issue has become more a case of "if" than "when." It was said to be in place earlier in the year; not yet apparently.

But the increased wage budget is a tangible sign of progression as one of a raft of changes under the new regime. Comparisons with other similar-sized clubs - Southampton, especially, and also Charlton - put the Owls' prospects in an even more favourable light.

As always, though, there will be some offloading, a process started by Peter Gilbert's release this week. Kenny Lunt is equally unlikely to remain next season while Wade Small, on loan with Blackpool, seems to be heading for the exit door. Richard Hinds appears to be playing his way towards a new deal after a purposeful comeback, leaving Laws with a tricky decision to make on Steve Watson, who is also out of contract.

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