It is understood that talks with Martinez broke down when he Spaniard refused to work with Sporting Directors at the club, which Fenway Sports Group intend to appoint shortly.
Instead, the Reds turned to Swansea boss Brendan Rodgers and approached the Swans on Tuesday night, and are expected to confirm Rodger’s appointment as Liverpool manager on Friday.
Wigan chairman Dave Whelan spoke of how Martinez decided not to take up FSG’s offer to move to Anfield.
“They set down their rules on how they saw the role and the way they wanted the team run and that was not the way Roberto would do it,” Whelan told ESPN.
“Roberto has his own way of doing things but they are American owners who have their own ideas of how it should be done. They are entitled to want to do it their way and Liverpool are a big club so I can see why Brendan Rodgers has opted to go there and good luck to him he’s a fine coach.
“But I don’t think Swansea are going to be too pleased; they lost Roberto to us and they were none too happy about that and now they have lost Brendan so I imagine they will be even more unhappy right now.”
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