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He said: "Two years ago a new superintendent trebled the cost of policing at thestadium," said Whelan.
"We feel this is unrealistic and unfair for Wigan and he's threatened to close the ground which we'll not allow."
"For example when we played Nottingham Forest in front of a crowd of 12,000 they charged £19,878. For Burnley against Forest the cost was £2,179, while for Preston against Forest the fee was £2,584.
"He (the superintendent) said that those clubs are not in the same area, so we asked about Bolton who are in the same area.
"When Bolton played Liverpool in front of a crowd of 27,880 the cost forpolicing was £9,000 and for Bolton against Aston Villa the cost was £10,000 for a crowd of 26,000.
He belives that the club is being targeted and that the dispute could affect the Latics' bid for Premiership football.
"All we want is a fair deal - to receive the same treatment as Preston and Burnley. If it is not resolved we will play behind closed doors if necessary."