EXCLUSIVE: Three clubs meet Wigan Athletic's valuation for Josh Windass

Sheffield Wednesday are one of the clubs in question, having initially failed with their first offer for a player who spent the second half of last term on loan at Hillsborough.

And the Wigan Post can reveal near-neighbours Preston have attempted to hijack the deal, also tabling a deal deemed acceptable to the Latics administrators.

North End's interest has also been corroborated by the Sheffield Star, our sister paper in South Yorkshire.

The 26-year-old has a year left on his contract at Wigan after joining from Rangers for £2.5million in 2018.

Latics are believed to still owe the 'Gers around £500,000 from that deal, which it's believed has been the starting point for all negotiations.

Windass scored three times in nine appearances for the Owls last season, having bagged four times in 16 games for Latics.