New Latics coach Paul Jewell has admitted that the Northern Ireland international, 23,is likely to leave in the summer with a host of sides monitoring the former Hull City shot-stopper.
Carroll is rated in the £3 million bracket by Wigan chiefs but the Toffees will hope to pay around half that fee and offer Steve Simonsen as part of an exchange deal.
Everton, meanwhile, hope to have a decision on the possible transfer of Celtic defender Alan Stubbs by the end of the week.
Boss Walter Smith is looking for a replacement for Richard Gough, and Stubbs is said to be keen to join the club he supported by a club.
Everton say that discussions are underway and they hope to have further news soon, with chief executive Michael Dunford saying: "Discussions are ongoing and we would hope to have a decision with regard to Alan joining us by the end of the week."
