The left-back is understood to have asked for a move following what Wednesday claimed to be an illegal approach from Argyle, his former club.

The Hillsborough board, who have made an official complaint to the Football League, are holding Gilbert to the last season of his contract.

Gilbert was part of the Pilgrims' Division Two title-winning squad of 2003/04 and made 84 appearances for Argyle before moving to Leicester City in a £200,000 transfer in July 2005.

The Newcastle-born ace was not involved in Wednesday's squad for their 4-1 home win against Burnley on Saturday, but did play in the midweek Carling Cup clash with Rotherham, albeit in an unaccustomed role at right-back.

Meanwhile, Wednesday's injury woes appear to have resurfaced, with boss Brian Laws set to be without thigh-injury victim Marcus Tudgay for two weeks following the Carling Cup defeat to Rotherham.

Laws is already without Akpo Sodje due to a ruptured knee tendon he suffered in Saturday's 4-1 win against Burnley and Tudgay was missing from the side which crashed out of the cup on penalties to the Millers' following a 2-2 draw at Hillsborough.

Francis Jeffers is not yet ready for a first-team return so the Owls went into yesterday's game at Wolves with just two fit strikers in Deon Burton and Leon Clarke.

Laws, who left Richard Hinds and Jermaine Johnson out of Tuesday's line-up as a precaution with both picking up knocks on Saturday, said: "Tudgay has got a strain in his thigh and could be out for a couple of weeks.

"That knocked us for six. He was down to play. We have to make sure we wrap them in cotton wool. It just emphasises that we are very thin on the ground."

Laws admitted he was hugely disappointed to lose out to the Millers, who have won on their four visits to S6, more than anything from a financial perspective.

Incredibly two of United's victories have arrived courtesy of last-minute goals, while they left it late again on Tuesday to send the tie to a shootout after Reuben Reid struck.

Laws added: "We had enough chances to win three or four games.

"Let's not take too much away from Rotherham. They worked very hard; they got men behind the ball; they never gave up. It was good spirit from them. The fact is that when you have lost on penalties, it's a lottery.

"It was an opportunity to make some money. It could have helped me to strengthen the team; I'm disappointed with that more than anything."

Burton has been called up for Jamaica's World Cup qualifier against Canada in Toronto next Wednesday.

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