Owls boss Paul Sturrock has spoken of his admiration for the player, but that the £600,000 Norwich would want for the player might prove a stumbling block in any attempt to bring him to Hillsborough.
Etuhu only joined the Canaries in January after a loan spell from Preston, but is one of several fairly recent signings who could be shown the door after a disappointing season.
Sturrock said of Etuhu, who began his career with Manchester City, “I would be delighted to bring him to the club, but I believe he could cost a transfer fee of around £600,000 and that money is beyond us."