Latics chairman Dave Whelan admits he has struck no deal to prevent the Spaniard returning to cherry-pick their top stars, but if he does he will not get favourable treatment.
"If Everton want to sign any of our players for the right amount of money we will consider it," he told Press Association Sport.
"There is no agreement (to prevent Martinez returning for stars he nurtured at the DW Stadium). It is unfair and I don't believe in anything like that.
"It is normally the case certain players want to play in the Premier League and I can't blame them for that.
"Players sign contracts but sometimes one or two want to leave and it is difficult to stop them.
"Players are players and I believe in freedom in football.
"But we have a lot of players who are loyal to Wigan Athletic so we will just wait and see."