The Northern Ireland international is yet to agree personal terms with the Scottish Premiership club.
However, McKay is expected to arrive at Tannadice Park before the end of the transfer window, according to Sky Sports News.
The forward joined Wigan from Inverness Caledonian Thistle in January.
McKay's previous clubs include Leicester City, Hinckley United and Northampton Town.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Wycombe WanderersWycombe | 13 | 9 | 2 | 2 | 31 | 16 | 15 | 29 |
| 2 | Birmingham CityBirmingham | 12 | 9 | 2 | 1 | 23 | 11 | 12 | 29 |
| 3 | Wrexham | 13 | 7 | 4 | 2 | 21 | 10 | 11 | 25 |
| 4 | Mansfield TownMansfield | 12 | 7 | 3 | 2 | 20 | 14 | 6 | 24 |
| 5 | Lincoln CityLincoln | 13 | 7 | 3 | 3 | 20 | 16 | 4 | 24 |
| 6 | Bolton WanderersBolton | 13 | 7 | 2 | 4 | 22 | 19 | 3 | 23 |
| 7 | Huddersfield TownHuddersfield | 13 | 7 | 1 | 5 | 19 | 12 | 7 | 22 |
| 8 | Barnsley | 13 | 6 | 4 | 3 | 21 | 18 | 3 | 22 |
| 9 | Reading | 13 | 7 | 1 | 5 | 21 | 20 | 1 | 22 |
| 10 | Stockport CountyStockport | 14 | 5 | 6 | 3 | 20 | 17 | 3 | 21 |
| 11 | Exeter CityExeter | 12 | 6 | 1 | 5 | 13 | 10 | 3 | 19 |
| 12 | Charlton AthleticCharlton | 13 | 5 | 4 | 4 | 15 | 14 | 1 | 19 |
| 13 | Peterborough UnitedPeterborough | 14 | 5 | 3 | 6 | 25 | 26 | -1 | 18 |
| 14 | Rotherham UnitedRotherham | 14 | 4 | 5 | 5 | 14 | 16 | -2 | 17 |
| 15 | Stevenage | 14 | 5 | 2 | 7 | 10 | 15 | -5 | 17 |
| 16 | Blackpool | 13 | 4 | 4 | 5 | 21 | 25 | -4 | 16 |
| 17 | Bristol Rovers | 13 | 5 | 1 | 7 | 15 | 20 | -5 | 16 |
| 18 | Northampton TownNorthampton | 13 | 4 | 3 | 6 | 17 | 20 | -3 | 15 |
| 19 | Wigan AthleticWigan | 13 | 3 | 5 | 5 | 12 | 11 | 1 | 14 |
| 20 | Leyton Orient | 13 | 3 | 2 | 8 | 11 | 18 | -7 | 11 |
| 21 | Crawley TownCrawley | 14 | 3 | 2 | 9 | 12 | 25 | -13 | 11 |
| 22 | Cambridge UnitedCambridge | 12 | 3 | 1 | 8 | 11 | 17 | -6 | 10 |
| 23 | Shrewsbury TownShrewsbury | 14 | 2 | 2 | 10 | 13 | 25 | -12 | 8 |
| 24 | Burton Albion | 13 | 0 | 5 | 8 | 13 | 25 | -12 | 5 |
| > League One Full Table | |||||||||
