He is the Third Division's top scorer having netted 25 goals in all competitions and has attracted interest from throughout the Nationwide Leagues - including First Division Champions Norwich City.
They wanted to sign him at Christmas when his initial six month loan with Scunthorpe ended, but he chose to stay at Glanford Park instead.
Now Owls manager Chris Turner has declared an interest in him.
The Hilsborough club have struggled up front this season and a new striker is a top priority for the summer.
He said: "We need the sort of striker who can score 20-odd goals a season, these are the sort of players we are thinking of.
"But we have to choose the right man to add to the squad as all clubs have brought in players who have scored lots of goals in a previous season, only to prove to be a one-hit wonder when they get to their new clubs.
Hull City manager Peter Taylor, who branded MacLean a diver earlier in the season, wants to add the Scot to his massive squad.
Aberdeen and Reading have also been linked with the 21-year-old, who has repeatedly said he wants to be given a chance in the Rangers first team.