SHEFFIELD WEDNESDAY'S three top targets to replace Ron Atkinson as manager all look set to reject the Hillsborough club. Dave Bassett is close to agreeing a new contract with promoted Nottingham Forest, Danny Wilson wants to stay with relegated Barnsley and former Owls boss Howard Wilkinson is keen to continue in his job with the Football Association. Former Sheffield United chief Bassett yesterday emerged as the surprise front-runner to take over following the club's decision not to renew Atkinson's deal, just six months after Big Ron took over from the sacked David Pleat. But the Forest boss, who still has a house in Sheffield, is close to agreeing a 150% pay rise with City Ground chairman Irving Scholar, taking his earnings to £250,000 per year. Bassett will hold talks this week at Scholar's plush Monte Carlo home and said: He has already indicated that he will look to do what he can, and I cannot imagine we will be too far apart in those talks.'' Aside from former Wednesday favourite Chris Waddle, who is not being considered, Wilson would have been the most popular choice among fans, but has already pledged his future to Barnsley despite his side crashing back into the First Division after just one year in the top-flight. Said Tykes chairman John Dennis: ''The manager has said what he wants to say on the subject, and I have said all I want to say and that is: 'Danny is staying'.'' Wilkinson retains some affection among supporters, but is highly unlikely to return after an FA spokesman confirmed that he remained committed to his role as Technical Director. The former Leeds United manager, who spent five years at the helm of the Owls from 1983-88, was in the running in November when Pleat was dismissed - but the FA's stance remains the same now as it was then. The Association are highly impressed with the role he has so far played in helping to transform the game in England, with his Charter for Football an undoubted success. FA spokesman Steve Double said: ''Howard only joined us in January of last year and so still has another two-and-a-half years of a four-year deal to run. He has made huge strides and has pulled off huge changes within the game. But there is still more to do.'' Wednesday have confirmed Nigel Pearson, who recently hung up his boots after helping to guide Middlesbrough into the Premiership along with Forest, could soon be on board. The 34-year-old, who spent seven seasons with the Owls prior to joining Boro and who has made no secret of the fact he wants to go into management, is still having discussions about becoming a coach at Hillsborough. Pearson's arrival is likely to hinge on who takes over, although no move appears imminent with chairman Dave Richards away on business for the next few days. Wednesday secretary Graham Mackrell added: The chairman and the board know where they are going and they will make a decision when they are ready.''

O'NEILL WANTS FOX FACTS   MARTIN O'NEILL held talks with Leicester City's new regime yesterday aimed at sorting out his Filbert Street future. O'Neill has been linked with the vacant manager's post at Celtic and is seen as a possible replacement for Everton's Howard Kendall if his rift with Goodison chairman Peter Johnson is beyond repair. But the former Wycombe manager claims he wants to remain in charge at Leicester. ''I have a strong desire to stay at this football club, claimed the Irishman, who was angry at having to find out from the TV news that Tom Smeaton had quit as Leicester chairman last week. "I read the proposed changes on Teletext and had to ring the chairman to get it confirmed. I told him that, obviously, I have serious concerns about it. I am not happy and it is a situation I am giving a lot of thought to." O'Neill is also worried that his position as team manager appears to have been changed to that of a football committee member, with him being given a place on the board, but not a share in the club: "I thought this was a football club but I'm now a member of a committee. I don't know whether that sounds as if it's a change of position. Acting chairman Philip Smith acted quickly to try to calm his in-demand manager's fears, insisting that he will still be in full control of the playing side at Filbert Street with no interference from the board.

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