Sky Sports understands Wigan are leading the race for Watford defender Adrian Mariappa.
Newcastle have been chasing Mariappa all month and have already had two bids rejected for the 25-year-old.
Magpies boss Alan Pardew confirmed earlier on deadline day that the club had made their final offer for Mariappa as they look to persuade Watford to do business.
However, it is understood that Wigan have gazumped Newcastle's offer and that Watford are considering the higher bid from Roberto Martinez's men.
Watford are reluctant to lose the centre-back, but Wigan will be hoping that they can strike a deal before the transfer window slams shut.