The Latics boss is determined not to sell his two 21-year-old "assets" but accepts the situation with Rodallega, whose contract expires this summer, is somewhat different.
Moses has been linked with a move back to London with QPR while McCarthy has been on the radar of some of the Barclays Premier League's bigger clubs for some time.
However, Martinez is adamant he will not allow his squad to be weakened with a vital four months remaining of their relegation battle.
"Victor Moses is not for sale. He is one of the biggest assets we have at the club," said the Spaniard.
"He is one of the players who represent Wigan [in terms of what the club stands for] as he is young with fantastic potential and has had great development in the last season or so.
"He is not on the market, he is not for sale and that is the end of the matter.
"Victor and James are the two younger players in this football club and it would be wrong for us to sell these assets."
When it came to the 26-year-old Rodallega, however, Martinez had a different line of thinking.
"Obviously with other players, when you get into a position when your contract is short-term with the club it is a completely different situation," he added.
"We are in a position where no-one is bigger than the football club.
"Whatever could happen over the next 48 hours will be in the best interest of Wigan.
"Every individual situation is going to be down to that measurement."