Wigan have entered into formal discussions with three parties with regards to the potential sale of the club.
A prospective takeover of the Latics collapsed on Tuesday after a Spanish bidder reduced their offer by almost 50 per cent.
The Sky Bet League One club's administrators have since made contact with 23 potential buyers who expressed interest during the past six months and have begun serious talks with three.
"We are pleased to confirm that we have already entered into formal discussions with three parties with regards to the potential sale of the club," read a statement on Wigan's website.
"We will continue to provide the relevant information to the respective parties with the hope of achieving a successful outcome in the coming weeks."
Wigan have been in administration since the start of July, when a 12-point deduction saw them relegated from the Championship.
An offer from the Spanish investor was accepted in September before the club this week announced the deal had fallen through.
The Latics, who sit in the League One relegation zone, have also been hit by coronavirus, with their next two fixtures called off following an outbreak in the camp.