Lee Trundle has scored 10 goals for Swansea this season

The Owls have been looking for a striker since last season's top scorer Steven MacLean broke his leg in August.

And despite Wednesday offering Swansea their biggest one-off transfer fee, the League One side are refusing to sell.

Said Swans chairman Huw Jenkins: "We are trying to build a squad capable of taking the club forward, and letting Lee go would not help that cause."

Have Your Say on 606 Discuss Wednesday's bid

Trundle is "flattered" by Sheffield Wednesday's interest, according to Swansea's official website.

But they added that he has no interest in moving to another club.