The 21-year-old has refused to sign a contract extension at the DW Stadium and with a year remaining on his current deal has made it clear that he wants leave the club in the summer.
Champions League winners Chelsea have already had a bid rejected by Latic’s chairman Dave Whelan while new Liverpool boss Brendan Rodgers is reportedly keen to bring the Nigerian winger to Anfield.
However Martinez is expecting Moses to report for pre-season training next week ahead of the new season after he was granted extra time to recover from his international commitments.
The Spaniard believes the interest shown in the former Crystal Palace teenagers should be seen as a compliment to Wigan for moulding him into a consistent top-flight performer but refused to be drawn into a debate over his future.
“We’re not going to be drawn into the media speculation,” he 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.”
DW supremo Whelan has also told Chelsea he won’t accept less than £10 million for Moses after he rebuffed a £4m offer last month.
He said: “We have had one offer from Chelsea and that is the end of it.”