Latics are flush with cash after the £16million sale of Antonio Valencia to Manchester United and have been linked with a £2.5million bid for the 18-year-old striker.
Martinez was an admirer of Moses when he was in charge at Swansea City - the England Under-19 international scored against the Spaniard's old team in a 3-1 win at the Liberty Stadium in March.
Palace gaffer Warnock says Wigan have not made an approach for the Nigerian-born attacker - but admitted it wouldn't be a shock if they did.
"I've not heard anything at all but it wouldn't surprise me," Warnock told the South London Press. "Victor was super at Swansea.
"I had a good chat with Roberto after that match and told him that Victor would go on to play for one of the top-four clubs."
Moses has a deal committing him to Palace until 2012 - and it would probably take a big offer to tempt the south Londoners into allowing one of their prize assets to leave.
Tony Finnigan, who advises the young forward, says there are clubs monitoring his situation.
He said: "I had dialogue last year with Swansea's chief scout and there are numerous other clubs in the Championship who would welcome Victor Moses as part of their squad.
"But the proof is in the pudding - talk is cheap. It's about making a physical offer and Crystal Palace deciding when they deem fit to accept any bid. Only the manager can decide that."