Wigan appear set to sign Rayo Vallecano duo Mohamed Diame and Antonio Amaya after the Spanish club claimed discussions were at an advanced stage.
It is reported the Latics will have to pay about £3.5million to sign midfielder Diame and centre-back Amaya from the Madrid-based second division side.
"As of Thursday August 6 2009, we still haven't finalised negotiations with the English club Wigan Athletic for the transfer of our players Diame and Amaya," said a statement on Rayo's website, rayovallecano.es. "The talks are very advanced, but there are still some loose ends remaining before the transfer can be completed."
The statement continued: "At this moment Diame and Amaya are still players of the first team of Rayo Vallecano."
Wigan have refused to comment on Vallecano's claims.
Wigan's Spanish manager Roberto Martinez has been linked with a number of names in his homeland but it has tended to be higher-profile players like Espanyol's Raul Tamudo.
The Latics boss is in the process of bringing more creative ball players into the squad he inherited from Steve Bruce and yesterday signed Chelsea winger Scott Sinclair on a season-long loan.
If a deal was to be done for the Rayo pair it would further increase competition within the squad, and Diame's arrival would probably signal the departure of at least one midfielder.
Martinez currently has Lee Cattermole, Cho Won-Hee, Hendry Thomas, Ben Watson, Jason Koumas, Michael Brown, Charles N'Zogbia, Jordi Gomez, James McCarthy, Daniel de Ridder, Olivier Kapo as his first-team midfield options.
De Ridder and Kapo, who is reportedly attracting interest from Nice, both struggled to establish themselves in their first seasons at the club and could be the most likely to leave.