Sheffield Wednesday have been priced out of a move for Aberdeen's Sam Cosgrove, with the Daily Record reporting that the Owls were unable to meet the Dons' valuation of the striker. 

The constraints put on Wednesday by the wage cap in England's lower leagues is said to be the route cause of a break down in negotiations as the Championship side continue to struggle financially off the pitch.

It is said in the report that the inability to meet the asking price and the player's contract demands has put paid to any chance of a deal being done between the two clubs.

Cosgrove has been in fine form for the Scottish club this term, notching up six goals across 18 games.

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A former Wigan Athletic and Everton academy player, the frontman has just one year remaining on his current contract at Pittodrie.

The Verdict 

This will inevitably come as a blow to Wednesday who are in sore need of some firepower this season, with only Josh Windass and Callum Paterson having really plundered any sort of reputable return in front if goal so far.

Ultimately their transfer business will be dictated by the restrictions placed upon them and for that reason they will have to look at cheaper alternatives to the Aberdeen man this month.

Balancing the books is tough at the best of times but at the heart of the pandemic, the Owls are really feeling the full effects of their financial struggles.

Only time will tell if they can get some more new additions through the door before the month is out, with the appointment of a new manager sure to be top of their list at this current time.