Rafa Benitez is ready to rival Aston Villa for the Wigan's England international when the transfer window reopens next week.
Heskey is said to be keen on an Anfield return having left Liverpool for Birmingham in 2004. He was also a Liverpool supporter as a child.
Chelsea have also been strongly linked with a move.
Steve Bruce is desperate for Heskey to stay, but chairman Dave Whelan may want to cash in now rather than lose the player for nothing in the summer.
Heskey has resisted Wigan's offers of a new deal at the JJB and faces a big decision in the coming weeks. Wigan are also bracing themselves for a double raid from Real Madrid.
The Spanish giants are considering a move for Antonia Valencia and have also checked out Amr Zaki.
Bruce is adamant Zaki will fulfil a year long loan spell with Latics, but reports from Cairo claim a major announcement on the player's future is imminent.
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