Perch spent two years at the DW Stadium but left for Loftus Road last summer upon Wigan's relegation to League One.
However, now back in the second tier, Latics boss Gary Caldwell (below) is said to have targeted a reunion with his former teammate and captain.
Though Perch could be allowed to leave Loftus Road, having appeared as a late substitute in both of QPR's Championship fixtures this season, the report claims his wages are an issue.
As well as the 30-year-old, Wigan are also said to have bid for Bolton Wanderers youngster Josh Vela (below, right), who like Perch can play at both right-back and central midfield.
According to the Sun, the Latics' bid is of £250,000 plus out of favour striker Craig Davies, who they signed a year ago, ironically from Bolton.
Wales international Davies (below) scored 10 goals for the Trotters during a two-year spell, which also included a productive spell on loan to Preston North End.