The 32-year-old's attempts to negotiate a mutual termination of his contract with Espanyol have reached stalemate.
The move would have made Tamudo a free agent and could have enabled an immediate move to the DW Stadium, but he may now have to wait for the winter.
Wigan target: Raul Tamudo
His Catalan club have agreed to release him to a foreign team for £1.8million and Wigan would face competition from Mexican side America.
Ousted: Wigan have sacked Marlon King following his conviction
Latics boss Roberto Martinez has spoken of his admiration for Tamudo, attempting to sign him in the summer, and is now a striker light following King's 18-month jail term for sexual assault and causing actual bodily harm.
Cash-strapped Roma would be interested if he was available on a free transfer, but his agent Tomas Duran says the Italians have not registered an interest.
'Roma? No club has contacted me to ask about Raul, but it would be a destination that we would like,' said Duran.
'We have not even had formal contact with other Italian teams - the first thing we want to know is how the situation with Espanyol is.
'It is too early to talk about names, but it is clear that Raul would love to play in Italy.
'On Friday we have a meeting with Espanyol and we'll see what happens.'
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