With the Latics currently developing a first class training facility and academy the purse stings have been tight following relegaton from the Premier League.
However with promotion back to the top flight high on the club's agenda the money from the sale of James McArthur is to be re-invested in the playing staff.
Chairman Dave Whelan spoke to the Wigan Evening Post and said: “It’s a fair amount for a very good player, one who has served us very well indeed.
“I’ve always said I would never stand in the way of a player who had a chance like this. It wouldn’t be fair.
“All we asked was we received a fair fee, which we have, and the money will be going straight to Uwe for strengthening the squad.
“Replacements are already being looked at, but we are always looking at players who can improve the squad.
“Uwe will have access to all the funds we generate from sales – that’s normal procedure.”
Brentford's Adam Forshaw and Tours' Andy Delort appear to be Rosler's prime targets as he looks to add to the attacking options of the squad.
There are also strong rumours that Ivan Ramis will be leaving to join Deportivo la Coruna is Spain as soon as a replacement can be found.