Sheffield Wednesday v Leyton Orient: Owls winger Johnson could be sacrificed to ease financial crisis

Johnson, a summer target for Nottingham Forest, is set to return to action today after missing the start of the season with a knee injury.

Manager Alan Irvine is a huge admirer of the former Bradford City winger but admits the cash-strapped Owls will struggle to resist offers once Johnson is back to his best.

With debts around 30m, the League One club are due in the High Court again next month after being served with a second winding-up petition by the taxman.

A consortium led by former Owls manager Chris Turner is locked in advanced talks over a 15m takeover but, until that materialises, the club remain in the control of major creditors, the Co-operative Bank.

Irvine said: "Everyone knows that there can be a pressure from the bank to get some money in. If that pressure gets put on us, clearly we may not have any choice (but to sell) – a little bit like the Lee Grant situation."

Goalkeeper Grant was sold to Burnley for around 1m in the summer but the Owls also rejected a 350,000 bid from Forest for Johnson.

"If JJ is fit again, and plays really well between now and January, who knows what will happen?" added Irvine. "If he was on form, you wouldn't be surprised if someone came in and made a bid.

"We have turned down bids already but there is a level where we cannot turn them down. If someone gets to that level, and it's a lot more than the types of bid we have had, then he will probably go."

A second consecutive league win today could lift the Owls back into the play-off zone.

Last six games: Wednesday LLLDWW, Orient LLWDDD.

Last time: Wednesday 4 Orient 1; October 9, 1991; League Cup.

Referee: G Eltringham (Tyne & Wear).