Harewood has been tipped for a £3.5million move to the JJB Stadium after being told he could leave Upton Park by boss Alan Curbishley.
However, according to the Manchester Evening News, the Hammers are reluctant to sell him to Latics after chairman Dave Whelan called for them to be relegated from the Premier League for their part in the Carlos Tevez controversy.
The 27 year-old was the subject of a failed £3million offer from Birmingham and has also been linked with Fulham and Celtic.
On his pending Upton Park exit, Harewood said: "I think it's time for me to leave West Ham. I've had four good years at the club but now it's time for me to find a new challenge.
"I've had a chat with the new manager and he obviously wants to bring his own players in, it happens everywhere."
He continued: "I want to be playing football, I love it.
"I had a great season before last for West Ham playing 43 games and scoring 16 goals but last season wasn't the best for me.
"But I'm so up for next season. I just can't wait to be scoring again and winning games for a team, that's what I want to be doing."
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