Lewis McGugan’s move from the Hornets to Sheffield Wednesday has been completed, the Watford Observer understands.

We reported on Tuesday afternoon that the 26-year-old was set to leave Vicarage Road after two years with the Hornets in order to join the Owls, who he had two loan spells with last season.

While the fee is undisclosed it is believed Wednesday have paid around £300,000 for the midfielder Watford signed on a free transfer in the summer of 2013.

The Hornets brought McGugan to the club from Nottingham Forest and he played 37 times during the 2013/2014 season, scoring 11 goals.

However, while it was a solid campaign for McGugan Watford finished the Championship season in a disappointing 13th place.

The central midfielder started last season in Watford’s first-team but fell out of favour under Slavisa Jokanovic and was subsequently sent to Wednesday on a short-term loan in November.

He made seven appearances for the Owls before returning to Vicarage Road in January.

On his return to Vicarage Road McGugan, and four other players, were stopped from training with the first-team by Jokanovic.

The midfielder subsequently re-joined Wednesday on loan until the end of the season at the start of February.

He made a further 15 appearances under Stuart Gray, scoring three times, and impressed sufficiently to earn a move back to Hillsborough.