The Wigan boss met John Henry in Miami on Thursday, but the club insist that no formal offer has yet been made and talks will continue next week.
However, Whelan said: "He had a very constructive meeting. They made an offer and he has agreed to consider it.
"I am still not convinced it is a foregone conclusion, because they put their points on the table and Roberto put his. He listened to their points, but I think they also listened to his and I think they are coming to terms with the way English football is run.
"Roberto wants control over football matters and that includes transfers, and if they agree to that, then I can see him becoming the Liverpool manager. If they agree to let Roberto take responsibility for the transfers then I think he will go there and I can see that Liverpool have set their sights on him.
"I think what he has said is, 'thank you for your offer but I only work under the following rules: I have to have complete control of football. That's normally the way in England, that's how we all work'.
"I think they're considering his request and Roberto's considering their offer and they're going to talk again on Tuesday. Hopefully he stays with us but wherever he goes, he's 100 per cent dedicated to that football club. I don't think they realise how hard he works. he is so dedicated to the game of football.
"He is aware that I have said to him I would love to keep him but I need a decision by Wednesday or Thursday and if I have to, I will appoint someone for Wigan Athletic to replace him."