With uncertainty around the financial situation at Wigan Athletic refusing to go away, it could be another transfer window of ins and outs for the Latics.

One player for whom that could mean there will be plenty of attention and speculation to cope with, is Kyle Joseph.

The 19-year-old attacker - who has four goals in 11 league appearances for the Latics - reportedly turned down a move to Tottenham in the summer, when Sheffield United were also said to be interested.

However, it now seems as though that interest in Joseph has once again emerged now that the market has reopened.

According to reports from The Sun, Spurs are set to return with a fresh offer for Joseph this month, although it seems as though it may entirely easy not be the for the North London club to get a deal done.

It is also thought that the aforementioned Sheffield United, and Scottish giants Celtic and Rangers are taking an interest in the teenager, according to The Mirror, while League One side Blackpool are also thought to be interested.

Indeed, it also seems as though Wigan, despite their precarious situation, and the fact that Joseph could leave the club for free in the summer when his contract expires, are not ready to let the attacker leave easily.

According to The Athletic, the Latics are holding out for a fee in the region of a £1million for the sale of the attacker, even though they are said to be resigned to losing him eventually.

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Given a £1million fee ought to be affordable for a club the size of Spurs, the Premier League club ought to be confident of securing a deal with Wigan at least, although that interest from elsewhere could put some pressure on Jose Mourinho's side to get this deal done quickly.

Admittedly, it could be argued that the fact Joseph has supposedly knocked Spurs back before could be a concern for the club, although they will no doubt hope that the progress of Alfie Devine - who became the club's youngest ever player and scorer in their weekend FA Cup win at Marine - following his own summer move to Tottenham from Wigan, could help convince Joseph to make the same move.

Indeed, the opportunities to compete for silverware and for trophies with Spurs in the future is another thing that the club will no doubt be hoping could sway things in their favour when it comes to winning the race for the striker's signature.

It seems therefore, that a move away from the DW Stadium looks likely to happen eventually for Joseph, if only to help the Latics continue from a financial perspective, it is still not certain that Tottenham will be his next destination, although the possibility of that happening, is a reasonably strong one.