Everton are set to lodge an improved bid for Leighton Baines in a bid to clinch a £6m deal for the England Under-21 defender.
Baines wants to leave Wigan for Everton, according to Roy Keane
Baines, 22, watched Everton's 2-2 friendly draw with Werder Bremen from the Goodison Park directors' box.
Everton have had an opening offer of £4m plus a player turned down by Wigan boss Christ Hutchings.
But sources on Merseyside claim Everton have resumed talks and will attempt to clinch a straight cash deal.
Baines sat alongside Everton striker James Vaughan from the friendly clash on Tuesday night, fuelling speculation that a move is imminent.
He rejected a £6m move to Sunderland, with boss Roy Keane claiming he had his heart set on a move to Everton.
Wigan boss Chris Hutchings confirmed Everton's recent interest, but insisted no deal had been agreed.
"We turned down a £4m-plus player bid from Everton - that's as far as it has gone," Hutchings told BBC Five Live.
"I'd like him to stay but I can't stop speculation and offers being made. It's bad business if we don't accept a bid similar to what Sunderland offered."
Keane believed Baines turned down a move to Sunderland because he wanted go to the Merseyside club.
He said: "Football is a small world and you hear things through the grapevine.
"I just got the impression that Leighton had his heart set on a move to Everton. I don't blame him for that."
Keane added: "When I left Manchester United, it didn't matter which team came in for me I was always going to go to Celtic.
"I met Leighton and he's a nice lad who I would have loved to have come here.
"But it didn't happen and we move on."