Martin O'Neill is said to be offering former Nottingham Forest striker Marlon Harewood in exchange for Heskey.
30 year old Heskey is out of contract at the end of the season and could well leave the Latics on a free transfer.
O'Neill is said to be a big fan of Heskey but is unwilling to pay over the odds for a player he could have for free at the end of the season.
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