The Latics were beaten 4-1 on Tuesday night by Arsenal, sealing their slide into the Championship, but their manager insists that they do not have to balance their booksWigan manager Roberto Martinez insists that his club will not have to sell players to balance books following their relegation from the Premier League.
The Latics needed to win their final two games of the season to stand a chance of staying up, but after going into the break against Arsenal at 1-1, they eventually lost 4-1.
Goal.com exclusively revealed in April that Manchester United have been scouting midfielder James McCarthy, and speculation has been rife that Wigan's best players could leave should they be relegated, but Martinez insists they will not be forced to sell by financial constraints.
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"I think any football club in the world, from [Radamel] Falcao at Atletico Madrid, Cristiano Ronaldo at Manchester United - they are going to lose players, that happens in the modern game.
"What's important is the value. Whatever you lose, you have to reinvest, and we have done that year after year... If the question is: Are Wigan going to lose players on the cheap? The answer is no.
"We don't have to balance the books, we are very well run, everything is on a very strong financial structure. The answer is clear."
Goal.com exclusively revealed that Everton have made Martinez their top target to replace David Moyes, but Martinez refused to comment on his future so soon after the relegation.
He added: "It's just so fresh, that we got relegated. I never expected us to get relegated. I don't think it's the time [to discuss my future].
"It's the moment to make sure everyone gets ready for the final game of the season. There will always be assessments, and whatever happens in the summer happens... whatever happens in the summer is out of my hands."