Since Wigan reached the top flight in 2005 the teams have met 11 times in the league and once in the League Cup and United have won all 12.
They have scored 39 goals, including home and away 5-0 wins last season, and conceded only four.
United beat Wigan 2-0 at Old Trafford in November when red cards for Antolin Alcaraz and Hugo Rodallega blew the visitors' chances and they go into the game top of the league, albeit only a point ahead of Arsenal with a game in hand.
Having played at Olympique Marseille in the Champions League on Wednesday, drawing 0-0 in the first leg of their last-16 tie, Alex Ferguson might be tempted to rest many of his big names with an eye onTuesday's Premier League trip to Chelsea.
"Coming off some positive recent results we're in a great moment of form to take on United in what is going to be a massive game for the club," he told the club's website.
"We've watched a lot of their recent games and although people say they haven't reached their peak this season they're still getting results and sitting on top of the league, so we know how effective and dangerous they can be."
Last week's 1-1 home draw with Wigan ended a run of four straight wins, all without conceding a goal, for Kenny Dalglish's team and there could be tired legs travelling to London after Thursday's Europa League game against Sparta Prague.
