Stones' future at Barnsley has been the subject of intense speculation for some time, with a number of Premier League clubs credited with an interest in the highly-rated defender.
The likes of Everton, Sunderland, Southampton and Fulham have been linked with Stone, but Wigan are hoping to win the race for his services.
Wigan are understood to have had a bid rejected by Barnsley for Stones earlier this month, but they are now ready to come back with a new offer.
Latics boss Roberto Martinez has made Stones one of his top transfer targets this month and he is ready to push through a move for the talented full-back before the transfer window slams shut on Thursday.
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