Roberto Martinez is expected to be confirmed as Everton manager within the next 48 hours as negotiations move into the closing stages, ESPN understands.
Martinez, who confirmed last week that he wants to leave Wigan, is scheduled to discuss personal terms on Tuesday.
Wigan owner Dave Whelan said on Monday night that Everton chairman Bill Kenwright had agreed a compensation deal with him to allow Martinez to take charge at Goodison Park.
Everton played down those comments with a statement released via their website, insisting that talks were still ongoing with regards to appointing a new manager.
Martinez has been the front-runner since David Moyes confirmed on May 9 that he would be leaving after 11 years in charge to replace Sir Alex Ferguson at Manchester United.
The 39-year-old, who has 12 months to run on his contract at the DW Stadium, led Wigan to the FA Cup for the first time in their history as they beat Manchester City 1-0 in the final at Wembley on May 11, but could not prevent relegation to the Championship.
Porto's Vitor Pereira has also been considered for the Everton post, as has former Schalke coach Ralf Rangnick, who distanced himself from the job over the weekend.
Kenwright interviewed a number of internal candidates early on in the selection process, speaking to three members of the club's coaching staff – Alan Stubbs, David Weir and Duncan Ferguson – as well as departing captain Phil Neville, who has just brought an eight-year playing stint at Goodison Park to an end.