West Ham agreed to pay Sheffield United up to £25million this week in an out-of-court settlement to apparently end the saga over the eligibility of Tevez, who helped the Hammers stay up in 2007 at the Blades' expense.
Since the ruling, a number of ex-Blades players have said they are considering legal action in order to recover the costs of lost bonuses or wage reductions they believe they would have been entitled to had their club stayed up.
There are also claims clubs such as Wigan and Fulham - who ultimately finished the season below West Ham - may sue in order to recover the additional money they would have gained for finishing higher.
But in a statement, Wigan said: "We have not sought any further legal advice and will not be pursuing the matter any further.
"Reports that the club are seeking compensation for false league position payments are totally incorrect.
"As far as Wigan Athletic Football Club is concerned, the matter is being dealt with by the appropriate authorities - and the club does not wish to comment further."