Latics chief Roberto Martinez is believed to be in the market for attacking reinforcements this month, after seeing his side slip into the Premier League relegation zone recently.
His current forward trio of Arouna Kone, Franco Di Santo and Mauro Boselli have been far from prolific this term, notching just ten league goals between them.
De Nigris has tasted much success with current club Monterrey, where he has won two league titles, but is believe to be keen to swap this for a relegation scrap at the DW Stadium.
As part of the Mexican national set-up, he will likely secure a work permit, meaning a move could be tied up ahead of next week’s transfer deadline.
He recently netted against Chelsea during the Club World Cup, displaying the sort of ability that will tempt Martinez.
To make room for his arrival, Wigan are looking to offload Boselli.
The Argentine has proved to be a disastrous piece of business for the club following his £7m arrival fro Estudientes in 2010.
It is unclear as to whether there is much interest in the 27-year-old, but a move to his homeland appears to be the most likely option.