Bruce is expected to be named Sunderland boss in the next 48 hours and the Latics are waiting until that is confirmed before they make their move.

Several names have already been linked with the position, including Swansea's former Wigan midfielder Roberto Martinez, Peterborough's Darren Ferguson and ex-manager Paul Jewell.

The club has already received a number of applications from hopeful prospective candidates but nothing will be considered by the Latics until Bruce's departure is a reality.

Wigan have agreed a compensation package with the Black Cats, although it is believed to be below the £3million chairman Dave Whelan wanted, which is likely to see Bruce's backroom staff of assistant Eric Black, goalkeeping coach Nigel Spink and possibly others make the switch to the Stadium of Light.

But the club is likely to need some of that money to prise away their chosen target if, as expected, Whelan opts for someone who is currently in work.

Reports suggest Swansea have put a £2million price tag on Martinez, who only signed a five-year contract with the Coca-Cola Championship club last season.

They would also face competition from deposed Scottish Premier League champions Celtic, who have already registered their interest, and Spanish second division side Real Sociedad.

Martinez, due to return from holiday tomorrow, has today gone public with his admiration for the Hoops, saying: "Any young aspiring manager with ambition would be interested in a job like that.

"It gives you the chance of being involved in Champions League football and the opportunity of silverware every season."

However, the 35-year-old may also be tempted by a return to Wigan, where he played from 1995 to 2001.

Swansea chairman Huw Jenkins is due to speak to Martinez at length tomorrow, having had a brief conversation over the weekend.

"We've never talked it through about staying or going. I think he's got to think about where he is in career development," he told the Western Mail.

"I think you've got to respect what type of club Celtic are and what opportunities exist - perhaps not in the league but certainly in the Champions League - and the size of the club.

"Naturally, I suppose that interest would require anybody to sit and consider their position."

Peterborough have already rejected an approach from Championship rivals Reading to speak to Ferguson, who guided the Cambridgeshire club to promotion from League One this season.

However, should Wigan come calling that may present a more difficult decision for the club.

"I've always said that unless it was a Premier League club we wouldn't be entertaining any offers," chairman Darragh MacAnthony told BBC Radio Cambridgeshire.

"If a top club came in for him and met our valuation of course we would allow him to speak to them."

Whoever takes over from Bruce, his former Manchester United team-mate Gary Pallister believes it will not be as straightforward as the ex-Birmingham boss made it look.

Bruce had to sell midfielder Wilson Palacios, to Tottenham for £14million, and Emile Heskey to Aston Villa for £3.5million in January because the offers were too good for a club of Wigan's stature to turn down.

With winger Antonio Valencia, the Latics' next prized asset, destined to leave in a big-money move this summer Pallister believes a huge task lies ahead for the next manager.

"Dave Whelan has been very fair with Steve, he obviously understands how far Wigan can go," the former United defender told the Manchester Evening News.

"Steve has lost his top players - the guts have been ripped out of the team - and whoever comes in at Wigan faces a tough job and will need to rebuild."