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		</div><p>Wigan have entered into formal discussions with three parties with regards to the potential sale of the club.</p>
<p>A prospective takeover of the Latics collapsed on Tuesday after a Spanish bidder reduced their offer by almost 50 per cent.</p>
<p>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.</p>
<p>“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.</p>
<p>“We will continue to provide the relevant information to the respective parties with the hope of achieving a successful outcome in the coming weeks.”</p>
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<p>Wigan have been in administration since the start of July, when a 12-point deduction saw them relegated from the Championship.</p>
<p>An offer from the Spanish investor was accepted in September before the club this week announced the deal had fallen through.</p>
<p>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.</p>
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