The Spaniard has stated that he is not aware of any further contact from the Blues and says the interest will not become an issue until the player's valuation is met
The Nigeria winger has been heavily linked with a move to Stamford Bridge this summer but the Latics are holding out for a fee that chairman Dave Whelan has confirmed to be "not far off" £9 million.
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"No," he told reporters when asked if the Blues had made further contact. "You are asking the wrong man, in that respect."
Martinez stated that the possible sale would not become an issue in his mind until Moses' valuation was met and praised the former Crystal Palace player's maturity after he was included in the starting line-up to face the Blues on Sunday.
"You will get all sorts of speculation and talk, but the reality is, every player has a valuation. If a club matches that valuation, then maybe you have to sit down with the player and there is a decision to be made," he said.
"Here, for all the talk and speculation, we have never had an offer which matches what the club wants - so at that point, all the rest is cheap talk.
"Victor is an incredible young man and I think the maturity he showed on Sunday is not normal in a 21-year-old.
"It has been a real joy to see him grow over the last few seasons. We made a massive investment in him as a young man and we are very proud of him.
"If there is nothing to consider, it is not an issue."