The 27-year-old has made just three substitute appearances in 18 months with the Hammers and was left out of Manuel Pellegrini's squad for their preseason trip to China.
The Sun says West Ham and Wigan have agreed on a fee for the Teesider.
All that stands in the way of a deal is Hugill's £40,000-a-week wages, with the Latics prepared to pay only half of that sum.
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