Football comes before finances for Rafa Benitez as Newcastle United's promotion countdown continues at Sheffield Wednesday this evening.

The Hillsborough meeting comes at the end of a week when Newcastle revealed a massive drop in profits and warned that next year's financial figures will be much worse

The update on their accounts could affect Benitez's transfer plans during the summer, but the manager steered clear of the topic yesterday.

He said: "The money is so important now in the Premier League, so everybody wants to be there. But I would also say that the message is clear - we must concentrate on our games.

"It will not change anything for us. We have to do our job. That is to get promoted, get three points and win the next game. Afterwards, we can analyse the accounts and everything."

Talk about transfer targets is also in Benitez's pending tray. Asked about speculation linking him with Sunderland's Jermain Defoe, he said: "We don't talk about that.

"Why do we need to talk about the future when I want everyone concentrating on the present?"

Newcastle are already assured of a place in the play-offs, which remain the target for a Wednesday side that produced a superb performance when they won at St James' Park earlier in the season.

But that top six guarantee is of little significance to Benitez, who said: "Maybe if you had asked me or some fans at the beginning, we would have said it could be fine.

"But we were not thinking about that. We were thinking about getting promoted. As soon as you are sure that you are there, you try to win more things if you can.

"I think it is really important for everyone to understand that we can be talking and talking, but we have to do our job. We have to finish it off."

Wednesday are the next team in their sights and Benitez knows the size of the challenge after their previous meeting.

He said: "They deserved their win and were very well organised. They are a good team and know what to do. Teams with experience in the Championship know what is needed and they know each other really well.

"They were nearly there last season and, when you have the same structure and the same players, they know what you have to do to get points in this division.

"It will be tough and difficult, especially now they are in a play-off position. Like a lot of teams they are fighting for their target. If they are in the play-offs, it's because they deserve to be there."

Isaac Hayden is back in training, but is not fit enough to be included in United's squad. Jack Colback and DeAndre Yedlin are also ruled out again, while Ciaran Clark's injury absence may mean another opportunity for Chancel Mbemba, who was recalled against Burton.

Benitez said: "A lot of people are talking about Mbemba. Clark and Lascelles were doing really well together for the majority of games during the season, but he was really positive in training and the dressing room.

"I have been really pleased with him. Without Clark we had three centre-backs and he had been doing really well. He was fine in the last game, so I’m happy with that and with his attitude."

Wednesday manager Carlos Carvahal has outlined the size of his team's task.

He said: “Before the season, everybody agreed that Newcastle were the number one candidate for promotion.

“When you reach this stage of the season and they are top, they are the best in the division, not just in theory but in practice.

“It’s a big challenge to us. We respect them a lot because they have plenty of quality individuals and a collective quality with a good manager.

“But we are Sheffield Wednesday, we play in Hillsborough and we will be ready to the game, understanding that we are playing against the strongest side of the competition. To be near and near our best level is what we need that to achieve the points.”

Newcastle have been allocated only 3,000 tickets for the sell-out. "We don’t have 6,000 like other games, but hopefully they can still help the team as they have done all season," Benitez said.

"Three thousand is still really good and hopefully they will make a difference. It’s a pity there can’t be more, but I will be pleased to celebrate with those who are there."