Sunderland are poised to test Wigan's resolve for a third time with a £4m "take it or leave it" offer.
Black Cats boss Roy Keane has already launched two failed bids for Latics' star left-back.
A £3m offer was knocked back last Wednesday and a £3.5m was turned down on Tuesday this week.
Now they are ready to come back with a final offer, which Wigan will again reject.
Chris Hutchings confirmed: "We've rejected another bid from Sunderland for Leighton Baines. We don't want to let him go, but as I said all along every player has got their price.
"But we don't want to lose our
best players because they are a big part of the future of this club."
Baines has a £6m price-tag on his head and Everton are being linked with a swoop for the Liverpudlian defender.
He is currently sidelined with a hamstring strain picked up while playing in the U21 European Championships.
Hutchings has already spoken to Baines about his future and told him he's a big part of his plans.
£4m

The drunk Orish pryck