9. Julian Borner
Borner is down the pack due to being 30 years old now and not having as much resale value as some other players, but he could be a key figure for the Owls next season.
The German has one year remaining on his deal and if you cast your mind back to last season, Borner was a regular and made 37 appearances.
He was restricted to just 26 league outings this past season and spent some time on the substitutes bench, with his defensive abilities not quite as good as they were in 2019.
Stepping down a level could see him dominate though and unless he’s put on the transfer list he’s likely to partner Chey Dunkley at the back in what could be a force to be reckoned with if both are on form all season.