The Nigerian winger has been strongly linked with a move to Chelsea this summer but the 38-year-old says such rumours are a result of his impressive performances for Wigan
The forward has been strongly linked with a move to Chelsea this summer after turning down a new contract offer from the Latics.
However, his manager says that any interest is a result of his good performances, something he believes is a positive for the club and Moses himself.
"We're not going to be drawn into the media speculation," Martinez told the Wigan Evening Post.
"All I will say is that Victor had a tremendous season last year - particularly after Christmas - and he is still only 21.
"I'm really looking forward to Victor having a very good break and coming back refreshed and ready to go.
"His experience with Nigeria will bring him on even more, and will hopefully take him on to a different level next season.
"As I always say, the speculation is only a good thing - because when you perform well you are going to get attraction from elsewhere."
Martinez has seen his pre-season plans disrupted due to the international commitments of his players, such as Maynor Figueroa's recent call-up to Honduras' Olympics squad.
However, the 38-year-old claimed that the club are happy to work around their players' schedules and expressed his belief that Figueroa's inclusion is fully deserved.
"It's a fitting reward for what Maynor has achieved in his football career," the Spaniard added.
"We will be co-ordinating his work with the Olympic team - whatever it takes to ensure that his training programme fits in with what's required.
"He will be one of the main players for Honduras and I'm very much looking forward to seeing him on the biggest stage."