Everton are set to meet with Roberto Martinez in the next 48 hours to discuss the vacant managerial position at Goodison Park, according to Sky sources.
Martinez is a short-priced favourite with bookmakers to succeed David Moyes as Everton boss, although the Merseyside club are also considering two other remaining candidates.
The Spaniard has decided to leave Wigan and has been given permission to speak to the Toffees by Latics chairman Dave Whelan.
Martinez told Whelan at a meeting on Tuesday that he wanted to move on after four years at the helm.
Whelan will not stand in the way of the 39-year-old, who led Wigan to a memorable 1-0 victory over Manchester City in the FA Cup final before they were relegated from the Premier League, but he will demand a reported £2million in compensation.
"Roberto wants to move on and I have got to accept it," said Whelan.
"Everton rang me and I said they have permission to talk to him. I would never stop Roberto talking to football clubs.
"We will let him go but he's on a 12-month rolling contract so if he moves someone will have to buy him out of his final year.
"We are still friends, we will always be good friends and he will always be a friend of Wigan Athletic."
Whelan said the club's relegation had been the main factor in Martinez's decision to seek a new challenge.
"He does not feel he is up to the task of getting us back into the Premier League," added the Wigan chairman.
"Football is football and I understand where he is coming from.
"Everton are a nice club and have a great chairman in Bill (Kenwright) and he is an honest man."