The former Manchester United youngster has long been linked with Celtic and has scoed three goals in seven matches this season.
However, talks over a new deal have stalled, with the Latics embroiled in takeover negoiations.
The Seagulls are understood to be planning a move in January but the Hoops could also try and tempt the midfielder away from Wigan.
Neil Lennon personally scouted the former Crewe Alexandra kid during his time in the Parkhead hotseat in 2014, and the 24-year-old appears to be a target for the Scottish champions once again.
Powell was linked with a move ahead of the transfer deadline, with his 24 goals in 71 games for the DW Stadium side catching the eye of a number of clubs, including the Hoops.
The Sun is reporting that Rodgers wants to bring in the playmaker in January next year, and Celtic are preparing a ‘lucrative offer’ to try and lure him to Glasgow.
Powell is out of contract at the end of the current campaign, so would be available for a reduced fee.