Recent reports have suggested that the Latics were set to replace sacked manager Uwe Rosler with the former Watford and Cardiff City boss but Jackson has made it clear that there has not even been a shortlist put together at the DW Stadium.
"We have not discussed any individual or drawn up a shortlist, never mind actually contacting any potential candidates or their agents," said Jackson.
"As such, I can categorically deny that any one candidate is ahead of any other as regards being appointed as the next manager of Wigan Athletic."
Wigan currently sit 22nd on the Championship table having won just three of their first 17 games under Rosler this season.
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