Midfielders David Prutton and Jose Semedo are poised for their competitive debuts.
Prutton, a free signing from Swindon, and Semedo, a similar acquisition from Charlton, have been prominent for the Owls during their pre-season matches.
But manager Gary Megson will be without winger Jermaine Johnson, who damaged his cartilage during the goalless draw with Stoke at the weekend.
Liam Palmer, who made 11 appearances last term during his breakthrough season, is a likely replacement for Johnson while Daniel Jones offers Megson an alternative option.
Defender Julian Bennett, a free signing from Nottingham Forest, is expected to make his debut at left-back, with fellow new signings Rob Jones and Danny Batth partnering each other in central defence.
Jones turned his loan move from Scunthorpe into a permanent deal in the summer and Batth arrives on a second loan spell from Wolves.
Steve Eyre is hoping striker Chris O'Grady can shake off injury in time for his first game in charge.
O'Grady has been struggling with a heel injury sustained during the club's mini tour to Gibraltar earlier this summer and is rated 50/50 to prove his fitness. Jean-Louis Akpa Akpro is expected to lead the line in his absence.
Eyre will definitely be without winger Simon Hackney, a free signing from Colchester, who will be sidelined for another six weeks with an abdominal muscle injury.
Goalkeeper Jake Kean, who signed this week on a season-long loan from Blackburn, will make his debut with another new signing, player/coach David Lucas, providing back-up.
Striker Ashley Grimes (Millwall) and defenders Marc Twaddle (Falkirk), Stephen Darby (Liverpool) and Neal Trotman (Preston) are all hoping to make their competitive debuts after signing during the close season