West Brom have rejected a triple bid from Wigan for Curtis Davies, Zoltan Gera and Nathan Ellington.
Wigan are believed to have tabled a bid in the region of £10 million for the trio as they look to bolster their squad.
Latics boss Paul Jewell is a big fan of all three players and is keen to bring them to the JJB Stadium.
Ellington only moved to West Brom from Wigan last summer, but Jewell is keen to bring him back to the club.
A host of clubs are chasing central defender Davies and Spurs have already seen a bid for his services rejected.
Gera is also thought to be a target for several sides after impressing at the Hawthorns over the last few seasons.
West Brom have rejected the offers from Wigan and insist they are keen to keep hold of their best players as they look to win an immediate return to The Premiership.
"They are not for sale," Baggies chairman Jeremy Peace told the club's official website.
"We have made it clear since the day we knew which division we would be playing in next season that it is our intention to strengthen our squad, not take it apart."