Latics chairman Dave Whelan is now expected to hold talks with Rosler as he seeks a replacement for Owen Coyle who left the Championship club by mutual consent on Monday.
Former Manchester City forward Rosler, 45, took charge of Brentford in June 2011 after previous managerial spells in Norway with Lillestrom, Viking and Molde.
The German guided the Bees into a ninth-placed finish in League One in his first season in charge and they narrowly missed out on promotion last term after losing to Doncaster in their final game and then going down to Yeovil in the play-off final.
Brentford have also made a good start to the current campaign and sit in fourth position after 19 matches.
Rosler has won a total of 60 matches as Brentford boss as well as drawing 40 and losing just 36 for a win rate of 44 per cent.