Whelan accused the Blues of ‘taking the mickey’ last month after rejecting their £4 million bid for the Nigerian winger, who has just 12-months remaining on his contract.
The Latics supremo maintained that he is under no pressure to immediately sell Moses despite the 21-year-old stating his desire to leave the DW Stadium with Liverpool also said to be interested.
Whelan said: “We don’t need to sell him with 12 months to go on his contract because he is under 24 so wouldn’t be going on a free transfer.
“Ideally, we would like him to sign a new contract, or a club like Chelsea would have to be realistic. At the moment, they are taking the Mickey with the bid they’ve made.”
Whelan has also moved to reassure fans that he and manager Roberto Martinez do plan on signing some players in the close season having lost five members of the first team squad.
The Latics are due back this week to begin training ahead of the new season and the 75-year-old and believes the clubs recruitment drive will shift up a gear as Martinez finalises his priority targets.
He told the Wigan Evening Post: “There’s nothing to worry about as far as the fans are concerned – nothing at all. The lads are back in this week and that can sometimes move things along a bit.
“The truth is that we don’t really know how busy it’s going to be this summer. We lost five players from last year’s squad, and those will obviously all have to be replaced. But Roberto is already well on to the case. He’s always looking, and I’m sure things are in good hands.”