The Owls failed with their efforts to earn promotion back into the Championship last season as they fell at the semi-finals stage of the playoffs.
Sheffield Wednesday boss Darren Moore is keen on strengthening his squad as he looks to lead them in another promotion charge in League One next term and it is expected to be a busy summer window at Hillsborough.
Midfield is an area Moore wants to bolster and Sheffield Wednesday have zeroed in on a target in the shape of Cardiff City star Vaulks.
The 28-year-old is out of contract at the Cardiff City Stadium at the end of this month and is set to be a free agent.
And the Yorkshire outfit are in talks with Vaulks’ entourage over a move for him in the upcoming transfer window.
However, the midfielder’s wage demands could prove to be a hurdle for Sheffield Wednesday to get a deal over the line for him.
The Welshman clocked up minutes regularly last season in the Championship and it remains to be seen whether he will agree to join the Owls in their quest to earn promotion from League One.
