Black Cats manager Steve Bruce originally signed the England Under 21 international 12 months ago for the Latics when he paid Middlesbrough £3.5million.
Since taking over at the Stadium of Light the former Wigan boss has made no secret of his desire to be reunited with Cattermole as he seeks to strengthen his midfield.
Hands off: Cattermole (top) will not be allowed to leave Wigan
Wigan have already rejected two bids and despite reports of an improved £10m offer being imminent Whelan has no intention of doing business.
'Sunderland are wasting their time - and I've told them that,' said Whelan, who is keen to given new boss Roberto Martinez the best possible chance to succeed in his first season as a Premier League manager.
'I said, "Don't even bother bidding for him again". Lee will be at Wigan this season.
'When I heard about the first bid from Sunderland, I said straight away to (general manager) John Benson, "He isn't going anywhere. He's staying here".
'And Roberto agrees with me, so that's it. Finished.'
Whelan added in the Wigan Evening Post: 'Lee wants to stay. He's happy here, he knows he's making progress here, and he wants to play under Roberto.
'It's out of the way as far as he's concerned.'
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