Despite their financial troubles, Wigan will not be forced into allowing Tottenham to sign Kyle Joseph for a cheap fee.
Spurs signed Alfie Devine from the struggling League One side for £300,000 in the summer, and he has proven to be an inspired signing.
Wigan has gone into administration, which has seen them lose their best players for low fees, but The Athletic says that they are determined to get good money from the sale of Joseph.
They also sold Joe Gelhardt to Leeds United in the summer for £1m, and the report says that is the amount they want for the Scotsman.
The 19-year-old forward has been one of the players keeping the club competitive on the field despite their financial struggles off it.
He has scored 4 goals in 11 league games for them this season, and Spurs recognise that he is a top talent.
The Lilywhites would love to add him to their youth team, but they face competition from Sheffield United and Rangers.
Steven Gerrard has made Rangers the best team in Scotland this season, and he has taken some amazing talents from England across the border.
Sheffield United has struggled in the Premier League this season and they seem to favour signing younger players after landing Rhian Brewster from Liverpool.
