The Owls have begun their season with two straight defeats in the Championship and they are in 22nd place in the league table.
Sheffield Wednesday boss Xisco Munoz is insisting on strengthening his attacking department.
And the Owls have identified Paris Saint-Germain’s young winger Gassama as the ideal candidate for the job.
Sheffield Wednesday have now managed to agree a deal with PSG for Gassama.
And according to French based journalist Lassana Camara, the player has agreed to a three-year contract with an option to extend for a further year.
The French outfit have successfully negotiated a sell-on clause that will see them receive 20 per cent of Gassama’s future sale sum.
There is also a €1m bonus included in the agreement.
Last season, Gassama went on loan to Belgian side KAS Eupen and scored twice in the league while registering two assists.
PSG will hope to see him shine at Hillsborough and eventually bring in a payment when he moves.