Gavin Gunning is set to seal a switch to Sheffield Wednesday.

The Irishman, out of contract at Dundee United, was at Hillsborough to finalise what is expected to be a two-year deal with the English Championship side.

When he puts pen to paper, Gunning will more than treble his wages.

The offer from Wednesday was so impressive that Rangers were unable to match the finances on the table in South Yorkshire.

Many at United have been resigned to losing the 23-year-old for months.

Gunning’s departure leaves a gap in the Tangerines backline, with Jackie McNamara chasing a number of targets in that position.

A bid for Hearts man Danny Wilson has been rejected while United retain an interest in taking Aussie centre-half Curtis Good back on loan ahead of the new season.