The Owls face a lot of uncertainty during this summer, with the club waiting to hear back on several contract offers that they have handed out, whilst some of their integral first-teamers are subject to interest elsewhere.
Rotherham’s talisman is out of contract next month, with the Owls considering the physical forward as an option to further bolster their attacking options.
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The report states that several clubs in the Championship and League One are monitoring his contract situation at the New York Stadium.
Smith has emerged as an important figure at the Yorkshire club over the years, and with the Millers back in the second tier, the Championship club will be eager to agree on fresh terms with him.
Sheffield Wednesday are the big payers in League One, which certainly makes them an option in this, however, he deserves to be plying his trade in the Championship if recent seasons are anything to go by.
It remains to be seen what other second-tier clubs are in the running but it would be no surprise to see potential destinations emerge where regular game time is likely to be promised.
There is certainly scope for Rotherham to agree fresh terms with the 30-year-old if they are to offer a better contract this time around.