Moses’ current contract is due to expire next summer and a number of clubs are rumoured to be interested in acquiring his services.
Chelsea are the latest side rumoured to have expressed their desire to secure the player’s services with a £3million bid from the Stamford Bridge club laughed off by Whelan.
And Whelan has revealed the Lancashire club are willing to double Moses’ salary to keep him at the DW Stadium, though he is concerned the player’s agent could influence his decision.
"We've made him a very good offer - involving a doubling of his wages - over the next three years," Whelan told the Evening Post.
"It's down to whether the lad himself listens to sense, or whether he listens to his agent. The player has to realise that it's his future we're talking about not his agent's.
"Agents want cash out of players, that's all, whereas we want the lad to realise his potential and reach the highest level he can.
"If we have to sell him, we will do so reluctantly - but not for the money that is currently on the table."
Whelan believes Moses has developed considerably as a player since signing from Crystal Palace in 2010, and is hoping the prospect of another year under the guidance of Roberto Martinez will be too good to turn down.
He continued: "I personally have told Victor he requires another 12 months minimum under Roberto's guidance before he thinks about moving to a top club.
"He has come on so much in the last two years - and that is purely down to Roberto [Martinez]'s help.
"I told him when he signed for Wigan that we'd let him go when the time was right and a big club came in for him.
"In my opinion he's not quite ready for that yet, but another year working with Roberto and he might be."
After returning from international duty with Nigeria earlier this month, Moses revealed that he was ready to discuss his future with the club.
"Now that I am done with the national team, my attention would switch to the transfer window," he told MTNFootball.com.
"I have heard a lot of offers are on the table. First of all Wigan have the final say but for me the highest bidder would take the day but right now I am still a DW faithful."