Wigan pair Hugo Rodallega and Victor Moses are reported targets for Premier League rivals QPR.
Striker Rodallega is out of contract at the end of the season and the Colombian has already indicated he is planning to leave in the summer.
New QPR boss Mark Hughes is believed to have set his sights on Rodallega and will test the Latics' resolve with a £4million bid.
Boss Roberto Martinez doesn't want to part with Rodallega but may be forced to accept QPR's offer due to the player's contract situation.
The Loftus Road side are also thought to be keen on winger Moses, however the Latics are unlikely to listen to offers for the 21-year-old in January as they are keen to extend his current deal, despite the fact contract talks seem to have stalled of late.
Latics boss Roberto Martinez has been linked with a number of strikers in January, including Dutchman John Verhoek and Bristol City's Nicky Maynard, and it would seem as if he is planning for life without Rodallega, but it will take a big offer to convince the DW Stadium side to cash in on Moses in the current transfer window.