Middlesbrough have held conversations with Michael Smith, who is leaving Sheffield Wednesday this week.
Sheffield Wednesday are struggling financially and have been subject to three separate embargoes in recent months, one of which has been withdrawn.
Several key Owls players have left amid the instability, which, as previously reported by EFL Analysis, is set to include the departure of Danny Rohl.
Michael Smith, along with Josh Windass, had his Sheffield Wednesday contracts terminated on July 17. The 33-year-old will be available as a free agent, and we understand Middlesbrough is among the clubs interested.
Middlesbrough undertake negotiations with Michael Smith
According to EFL Analysis’ chief transfer correspondent, Graeme Bailey, Middlesbrough has held negotiations with Smith.
The 33-year-old has attracted interest from clubs throughout the EFL, including Wrexham, Rotherham, Stockport, and MK Dons.
Smith played 41 Championship games for Sheffield Wednesday last season. With eight goals and four assists, he was the team’s leading scorer. The Englishman has made 161 appearances in the second tier, scoring 30 goals and assisting 11.
Tommy Conway scored the most goals for Middlesbrough in the Championship in 2024/25 with 13.

Middlesbrough are in talks for three additional signings
In addition to Smith, the Teesiders have lately held negotiations with a number of other potential players.
We understand Boro have spoken with Danny Ings, Callum Britain, and Alfie Jones.
Following his departure from West Ham United, Ings hoped for a move to the Premier League, although the striker has also been linked with MLS clubs.
It was revealed earlier this week that Middlesbrough offered £1.75 million for Britain, but Blackburn Rovers rejected the bid because they believe he is worth £3 million.

Boros recrutment is becoming a laughing stock led by Del Boy (Kieron Scott). Selling our best players for 20 million, 22 million, 25 million, replacing them with free,s, bargin basement buys and loans. Rob Edwards wants to play with a high press, so Kieron Scott gets rid of Lata Lath and Josh Coburn, two mobile forwards and replaces them with Ings and Smith.Joke right.
Kieron Scott (Del Boy) told us back in January that plans, players and deals were being lined up for the summer. Lies on the evidance we have seen. All lies. Recrutment all over the place. Perthetic. Kieron Scott is only interested in stripping our assets.
Every season under Del Boys control Boro have had to play catch up because of poor recrutment. 3 managers gone because of him, one now about to be let down big time