Sheffield Wednesday face a battle to hold onto defender Mark Beevers.
The Yorkshire club are £24million in debt but are only four points below the play-off places.
Wednesday captain Richard Wood said: "I don't know about the finances or if we need to sell, but we have good players and they are always going to be linked with other clubs."
Everton, Liverpool and Manchester City have been following Beevers for the past 12 months.