Johnson has scored 22 goals in two seasons with Everton
Wigan and Sunderland are leading the chase to persuade Everton manager David Moyes to sell striker Andrew Johnson.
Moyes has insisted Johnson, 27, is not for sale - but Everton may now decide to cash in to boost their transfer fund if they receive offers of about �10m.
BBC Sport understands Wigan boss Steve Bruce is currently in pole position and is ready to offer Johnson a lucrative package to tempt him to the JJB.
But Sunderland counterpart Roy Keane is still hoping to clinch a deal.
West Ham have also been strongly linked with Johnson - and boss Alan Curbishley could yet make a late move if Everton make it clear they are willing to sell.
Everton are currently at a pre-season training camp in Switzerland and while Moyes is reluctant to part with the player he signed for �8.6m from Crystal Palace in 2006, Johnson could be sacrificed in a bid to kick-start the incoming transfer activity at Goodison Park.
Moyes is an admirer of Blackburn's David Bentley but Tottenham remain favourites to land the England star, while Everton have also been linked with a move for Manchester United midfield man Darren Fletcher.
The Everton boss had previously told the official club website: "Andy Johnson is not for sale - it is that simple.
"He is a highly-valued member of my senior squad and I look forward to seeing him when the players report back for pre-season training."
Johnson has scored 22 goals in all competitions since his move from Selhurst Park.
He only signed a new five-year deal with the club in November 2007 after being linked to the Hammers.
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