Wilkinson set for another Lions tour
Wilkinson, who retired from international rugby last December after winning 91 England caps, has not been ruled out of a call-up by Gatland.
It was originally rumoured that Gatland might include the 33-year-old as a goal-kicking coach, but the Kiwi boss believes that if Wilkinson's form is up to scratch, he could make the playing squad.
"I might well think about it but he may also be available as a player. He's still a fine a player and only 33. That's not old," he was quoted on Sunday.
"For me, everyone is in contention. The slate is clean for every player who wants to be considered.
"No one is ruled out or pencilled in and if you are playing well enough then whoever it is - whether it is Jonny Wilkinson or whoever, it's all about how players are performing for their clubs or countries.
"We've selected players who have been playing well just for their club sides and have done well for the Lions. They don't have to be playing for their countries.
"What is important if they are not playing international rugby is that they have to be coming from a side that is performing particularly well."