Sheffield Wednesday insist no offer has arrived from Burnley for striker Marcus Tudgay.

In a statement on their website, the Owls declared: "Sheffield Wednesday can confirm that the club has not received a formal offer from Burnley Football Club for the services of Marcus Tudgay, contrary to recent media reports.

"As a club, Sheffield Wednesday wants to build a competitive squad around players like Marcus Tudgay, with the aim of reaching the Premier League together. Further, Marcus recently agreed a new three-year contract with Sheffield Wednesday, which he is due to sign when the players return later this week, indicating his commitment to the club."