The talented forward, Espanyol's all-time record appearance holder and goalscorer, has been embroiled in an unseemly contract dispute with the Barcelona-based side.
It has been suggested Wigan's Spanish coach Roberto Martinez is a big fan of his compatriot and is monitoring the situation closely.
And even though club and player looked to have made peace this week, Tamudo has been excluded from the party to face third-placed Sevilla.
Coach Mauricio Pochettino says the player is in no condition to play.
"We have been evaluating all week which players can come in and, in Tamudo's case, he is not in a fine, optimum condition, not one of guarantees, and that is why I have taken this decision," he said.
Pochettino refused to be drawn further on the subject, but admitted his explanation was open to interpretation.
"There is nothing more to say - it is an image that can reflect more than what I can say," he added.
"Each person can come to their own conclusions, everybody has seen what has happened and each one will have their opinion and idea about the situation."