The Nigerian's current deal is set to expire at the end of next season but his agent has revealed that the player does not wish to stay at DW Stadium
Moses has been the stand-out performer for Roberto Martinez’s men this season as they look set to beat the drop from the Premier League once more.
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The 21-year-old has previously refused discussions over a new contract and, with his current deal set to expire at the end of next season, he has again spurned the chance to negotiate.
"An offer was made some months back, turned down, and we were still in negotiations,” Finnigan told Supersport.com.
"In the last week we spoke again and the player has now decided, 'I don't want to extend my contract'.
"It doesn't mean he doesn't like his manager - he chose Wigan over other clubs. Martinez is a tactical genius and an excellent coach, and they are Victor's words.
“He's been playing regularly, he's in form and enjoying his football. He has been offered the chance to extend his contract but has said, 'No thank you'."
Latics manager Martinez recently praised the Nigeria-born forward and expressed his hope of seeing Moses continue his development with the club.
"I always felt Victor Moses would one day fulfil his potential and when he does that he will be a top, top player,” he said.
"We are all delighted to have him developing as he is doing. All I want is Victor to be happy, to be able to develop.
"There is still a long way to go because his potential is huge but it is great to see a young man like him take responsibility and take a big role in our team and have a massive say in how to win games."