Brian Laws has revealed he would strengthen his midfield and defence if the money was available at Hillsborough.
The Owls manager, who celebrates two years and his 100th match in charge at local rivals Doncaster on Saturday, was asked which players he would bring in if he had an unlimited transfer budget.
Laws told the club's official website: "There is an area I would like to strengthen and one that is always going to be important is defensive, we are under-strength there."
He added: "I also believe the midfield needs to be strengthened centrally. We've got firepower, but we need to supply. I might even have a look at the wider areas to see if we can get ammunition from someone with real quality.
"If there was money there, it wouldn't need a lot of strengthening, but I think in the right areas we can be a good side and certainly a force in the Championship."
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