Sheffield Wednesday: Owls boss staying tight-lipped over Lees return
Centre-back Lees has been out of action for the last two months after sustaining a hamstring injury in their cup defeat to Stoke City.
The former Leeds United player has missed their last 13 fixtures but stepped up his recovery on Tuesday, making a goal-scoring return in Tuesday's development match with Nottingham Forest.
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Hide AdSpeaking at his press briefing today, Carvalhal said: "I won't tell you whether Tom is going to play or not but he played in the Under-21s game.
"We played him and Michael (Turner) to get some game time in them. They are improving day by day so let's see in the future when they will be ready to play or not."
Carvalhal admits he is pleased to be able to call upon Lees and Turner's services again following lengthy lay-offs.
"Before Tom had this problem, he played every game," he said. " He is a player, like Michael, who can contribute to the team in the future.
"We are happy they are back."
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Hide AdSpanish midfielder Alex Lopez is pushing for a start after shaking off a knock but young goalkeeper Joe Wildsmith (back) remains on the sidelines.
Carvalhal added: "We will be even stronger in the second half of the season than we were in the first."