Grayson held talks with Latics in September last year, when he was out of work and the club was in administration.
Town's head coach said: "I had an opportunity to go in at Wigan alongside Leam (Latics boss Richardson, who was then caretaker) but it was not the right time.
"I looked at where the club was at the time but all credit to Leam – it was a real learning curve at a tough time and he is reaping the rewards now."
Fleetwood have won two of their seven home games in League One and aim to improve that record tonight.
Grayson added: "We go into every game confident and try to give supporters something good to see. We'd like to score goals and keep clean seheets like we did against Crewe (a 3-0 win last month).
"Most of the games at Highburyhave been close and we could have come out of them with a win." and close to that fine margin.
Fleetwood Town's New Year visit to Sunderland has been moved back a day to Sunday, January 2, with a 1pm kick-off.
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