HITC Sport understands Wigan are closing in on midfielder.
As revealed by HITC Sport earlier this summer Wigan were lining up a move for Gilbey as they looked to beat long-term suitors Bristol City to his signature.
Bristol City tried to sign Gilbey during the January transfer window only for Colchester to reject their offer.
However, it seems they are set to miss out on the highly-rated midfielder with Wigan closing in on the signing of the 21-year-old.
Gilbey's deal at Colchester has expired and the player has turned down several offers to extend his stay at the club.
Colchester were resigned to losing their prize asset following their relegation to League Two and with Colchester due compensation for Gilbey the two clubs are close to agreeing a fee rather than going to a tribunal.
Gilbey made 42 appearances for Colchester last season and was named the club's player of the year.
His arrival will come as a major boost for Wigan boss Gary Caldwell as he looks to strengthen his squad ahead of life back in the Championship next season.