The 26 year old enjoyed three months with the Latics earlier in the season, scoring four goals in eighteen appearances.
Simpson has found first team opportunities hard to come by at Huddersfield Town having signed for the club two years ago from Coventry City for a fee believed to be in the region of £300,000.
He spent time on loan with League One side Brentford last season and is expected to seal his permanent switch to Boundary Park next week.
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