The forward was snapped up by the Hillsborough club in January 2006 after a loan spell where he netted on his debut in a new years day victory over Crewe Alexandra (3-0) and has scored in three of the five Steel City Derbies he has participated to date.
Last summer he was speculated with a move to newly promoted Premier League Burnley but declined the move to remain with the Owls; however with the arrival of new manager Alan Irvine things may change.
Irvine has arrived in Sheffield after being relieved of his duties at Preston North End two weeks ago, but he comes to S6 with the knowledge that his hands are tied and that our local rivals are 'penniless' and he his forced to sell before he can buy.
The new boss would like to bring in his own editions such as Andrew Lonergan, Youl Mawene and Jonathan Parkin - but these come at a price and the new Hillsborough icon may be forced to sell to the Blades who are searching for a forward who can blast them into the Premiership.
To date Tudgay has made 153 (+4) appearances for Sheffield Wednesday whilst netting 44 goals - maybe the next time the Steel City Derby is contested he will be wearing Red and White!
However we believe that Owls chairman Lee Strafford won't be so keen on earning money paid by the Blades.