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."
Wigan have already moved to increase their squad this month, bringing in versatile midfielder Roger Espinoza from Sporting Kansas City and young striker Angelo Henriquez on loan from Manchester United.
Martinez would like to add one more new face before the window closes at the end of January, but is keeping his targets close to his chest.
The Spaniard said: "We always wanted to do our work as early as we could in the window and we did that with Angelo and Roger and now they're both ready to help the team.
"Now we're going to work towards getting another body in. I do feel another body would complete the squad and as a football club we'll work as hard as we can.
"We are really strong in most of the areas, it's probably just one area where I would like to have extra cover because we have two competitions to fight for in the second half of the season and it's important we don't leave ourselves open to the risk of an injury or suspension that could cost us points."
Martinez, meanwhile, praised the performance of his old club Swansea after their 2-0 victory over Chelsea at Stamford Bridge in the first leg of the Capital One Cup semi-final last night.
The Wigan boss also tipped his countryman Michu, arguably the signing of the summer, to break into the formidable Spain national side.
Martinez said: "They (Swansea) deserve a lot of credit. Now they can go into the second leg with a real optimism and desire to get closer to that opportunity to be at Wembley.
"I think Michu will very soon go to the national team. To get that achievement it shows you what a season he's having because you're looking at trying to get into the best team in history.
"I think he's done really, really well, I think it was the perfect moment in his career to come to the British game. He can go a long way."