Defender Jack Whatmough and midfielder Jamie McGrath have terminated their contracts with Wigan Athletic because of repeated contractual breaches by the previous ownership.
Wigan will start the season on minus eight points after failing to pay their players on time six times in 2022-23.
The Latics were taken over by local businessman Mike Danson last month.
Whatmough, 26, made 83 appearances in two seasons, while McGrath, also 26, spent last season at Dundee United.
Newcastle United have loaned defender Kell Watts to Wigan Athletic for a second time, for the entirety of the 2023-24 League One season.
The 23-year-old, who has played once for the Magpies first team, played 35 games for the Latics in helping them to the League One title in 2021-22.
Watts has previously spent time on loan to Peterborough, Plymouth, Mansfield and Stevenage in Leagues One and Two.
"Last time I was here it felt like home so it's nice to be back," Watts said.
"Last time I was here, I created memories that will last my whole career, and I'm wanting to make more memories in a Wigan shirt now."
He joins a Wigan side who face an eight-point deduction to begin the season after relegation from the Championship last season.
"A left-sided centre-back is a difficult profile to get, so he's a really positive signing for us," boss Shaun Maloney added.
"Off the pitch, he's the right type of character that we need, and he was extremely popular amongst staff and previous players during his last loan here."
Wigan will start the season on minus eight points after failing to pay their players on time six times in 2022-23.
The Latics were taken over by local businessman Mike Danson last month.
Whatmough, 26, made 83 appearances in two seasons, while McGrath, also 26, spent last season at Dundee United.
Newcastle United have loaned defender Kell Watts to Wigan Athletic for a second time, for the entirety of the 2023-24 League One season.
The 23-year-old, who has played once for the Magpies first team, played 35 games for the Latics in helping them to the League One title in 2021-22.
Watts has previously spent time on loan to Peterborough, Plymouth, Mansfield and Stevenage in Leagues One and Two.
"Last time I was here it felt like home so it's nice to be back," Watts said.
"Last time I was here, I created memories that will last my whole career, and I'm wanting to make more memories in a Wigan shirt now."
He joins a Wigan side who face an eight-point deduction to begin the season after relegation from the Championship last season.
"A left-sided centre-back is a difficult profile to get, so he's a really positive signing for us," boss Shaun Maloney added.
"Off the pitch, he's the right type of character that we need, and he was extremely popular amongst staff and previous players during his last loan here."
Why should a man go to work, if he has the health and strength to stay in bed?