The giant front man was an option Danny Cowley was keeping tabs on this month, as he searches for a front man to bolster his attacking line-up.
But it appears the powerful 6ft 5in won’t be a consideration which will be advanced, with the Latics in pole position to secure his signature.
Smith is just the kind of sizeable presence up front Cowley would ideally like to recruit, as he fine-tunes his squad in the January window.
The former QPR man has found himself out of the starting positions for much of this term at Millwall.
The 32-year-old has made 24 appearances for the Lions this season, but 17 of those outings have come off the bench.
Smith has returned two goals over the first half of the campaign, but completed 90 minutes on just two occasions.
Geography appears to be a significant factor in Smith plotting his next career move, with his wife hailing from the Manchester area.
The former Fulham, Bristol City and Leeds man is keen to return to that part of the country, with six months remaining on his existing deal.
Wigan are without summer signing Charlie Wyke, who they recruited on a lucrative three-year deal to fend off interest from Celtic for the Sunderland free agent last summer.
Wyke is recovering from a cardiac arrest suffered in training in November, with Latics boss and former Pompey No2, Leam Richardson, credited with saving the striker’s life as he gave CPR with Wigan staff.
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