Striker Franco Di Santo, defender Maynor Figueroa and midfielder James McCarthy have all been linked with other Barclays Premier League clubs, with attention particularly focused on the latter.
The Republic of Ireland international is reportedly in the sights of Arsenal and Everton, but Martinez insisted there have been no enquiries and any that do arrive will be met with a firm response.
"I've always said it's a real compliment when you've got teams looking at our players," said the Latics manager.
"It doesn't surprise me at all. I think we've got players who could attract anyone's interest. That's not going to bring anything negative to our squad, it's the opposite.
"Everything is about Wigan Athletic at this point and individual situations will always be resolved in the best interests of the football club.
"We haven't got the financial power that other football clubs have but probably we are in one of the strongest positions. Our accounts are well balanced and we're making a profit.
"If we lose any players, it's going to be for the good of the football club. We're not in a position where we're going to sell our best performers or our best assets. That's never happened before.
"Whenever we lost players, it's been at the right price and at the right time and I don't think January is the right time to lose any of our important players when we're right in the middle of the fight."