Broadhead scored 13 goals in 27 appearances while on loan with the Black Cats during the 2021/22 season.
The 24-year-old has a year left on his contract at Everton, meaning another loan move would seem unlikely unless he signs a new deal at Goodison Park.
The report claims Leam Richardson's side are aiming to bolster their attacking options and Broadhead’s name has been discussed.
It goes on to say Wigan have concerns about the forward’s injury record.
Sunderland’s Sporting Director Kristjaan Speakman said last month that Sunderland would discuss Broadhead’s future with Everton.
“We will have a conversation with Everton this week, to see where they are at with it and where we are at with it, and see if that’s aligned,” Speakman said.
“We have to respect the fact that he is an Everton player.
“We have seen him as our player for the year, because we had to get the best out of him but now that the season is finished he unfortunately goes back to being an Everton player.
“Look, he’s had some incredible moments and he’s been an inspiration in many respects in terms of some of the goals he’s scored.
“It has been harder for him of late because of injury but you can’t take away from the fact that he has got all the attributes to go and play at Championship level.”