Harry Redknapp, the Spurs boss, rates Heskey highly and considered signing him when he was in charge of Portsmouth.
Heskey is out of contract at the end of the season and Wigan bosses will listen to offers.
Earlier in the season, Latics turned down a £6m offer from Villa on transfer deadline day.
Wigan themselves plan to be active in the transfer market but their top target, Ecuadorian striker Cristian Benitez, has broken his leg and will be sidelined for six months.
Wigan boss Steve Bruce has alternative targets and has been regularly linked with Middlesbrough's Egyptian striker Mido.
Wigan have also checked out Villarreal forward Guillermo Franco.
A boost for Bruce, however, has been the good form of Henri Camara, who scored the winner against Everton on Monday night.
Camara said: "I want to get the chance to show what I can do so Steve Bruce can see me at my best.
"I would love to start again at West Brom on Saturday.
"I'm a confident player and when I am fully confident, I know that I can hurt teams, but I don't feel I've reached that level yet.
"Hopefully I can soon."
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