Wilkinson has retired form international rugby for England, but Gatland has said that he is in contention for selection if his form is good enough.
"I might well think about it but he may also be available as a player. He's still a fine a player and only 33. That's not old," said Gatland.
"For me, everyone is in contention. The slate is clean for every player who wants to be considered. No one is ruled out or pencilled in and if you are playing well enough then whoever it is - whether it is Jonny Wilkinson or whoever, it's all about how players are performing for their clubs or countries."
Wilkinson is currently playing his rugby with Toulon.