Latics link with a move for'Killer'
Kilgallon is 25 years old and a former England under 21 international.Kilgallon signed for the Blades in 2007 from Leeds United and has made over 80 appearences for Sheffield United.
Kilgallon is reported to be desperate to play in the Premier League and would command a fee of around £2,500,000.
With Paul Scharner publically declaring his intention to leave the Latics and uncertainty regarding Titus Bramble's future at Wigan, centre half is an area which needs strengthening sooner rather than later.
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