The wage bill needs to be cut as the Owls prepare for next season's promotion push.

Jos Luhukay has had half a season to assess his players, so outgoings are likely because a number of players struggled to make an impact during the severe injury crisis. He will want to bolster certain areas of the squad, but Wednesday need to lower the wage budget to make sure they stay within Financial Fair Play regulations.

Wednesday have a strong starting XI, so the club can afford to cut down the squad before bringing in targets because last season proved that depth is useless if the periphery players can't step up when needed. They will aiming to improve on a disappointing season, but financial stability is the priority.

Abdi joined from Watford in 2016, but he's had little impact in his time at the club with just 20 league appearances and a solitary goal to his name over the two seasons. There is a lot of competition for first-team places in midfield and he is low down the pecking order, so selling him is the best move.

They are unlikely to get a significant fee for him, but getting him off the wage bill is most important, regardless. He has to go down as a flop and Wednesday have to be wary in the future of going after unwanted players from Premier League clubs.

Matias has been at the club for three seasons, but has been unable to replicate the signs of promise from the beginning of his time there. Therefore, Wednesday can't keep on waiting for him to eventually deliver, so they should sell him before he leaves as a free agent next in 2019.

In the last two seasons, he has scored one goal and provided four assists, but none of those came in the league. However he has also picked up two red cards, so it's never a promising sign when an attacker's disciplinary issues are higher than his goal tally. Wednesday have a number of options in forward areas, so they can afford to let Matias move on.

Winnall was brought in during the same transfer window as Jordan Rhodes, with Wednesday aiming for promotion by boosting their firepower, but neither striker had a major impact and Wednesday were dumped out of the play-offs on penalties by Huddersfield.

The 27-year-old on loan at Derby where he excelled before picking up a serious ACL injury, so there are likely to be a number of clubs after his signature because he is proven at this level. Wednesday need to take advantage while his value is high because he isn't needed by the club.