Martinez is focused on the final game of the season at Chelsea for now but he will immediately turn his attention to his summer transfer plans once the final whistle is blown at Stamford Bridge.
He said: "We do not have to sell, or to balance the books. But even Manchester United could not say no to the fee for Cristiano Ronaldo. We would not be able to stop a player going if there were really big offers, but I do not have to sell or want to sell."
Wigan have suffered from inconsistency this season but their football has always remained pleasing on the eye and Martinez is clear on how he wants to continue the evolution.
He said: "We have to create a real, appetite for people to come here. Some are attracted by the way we play and want to be part of Wigan.
"Victor Moses came here despite a lot of interest from other Premier League clubs and that is important for us. He chose to come here despite the options.
"We have to keep doing that, we must show we are an attractive place for players to come to and improve their careers.
"We do not have to sell our big players, that is a big strength for us. We are not going to be able spend a lot of money but we are happy with that. We have to be creative in in our recruitment and look in leagues that other clubs do not look in."
He added: "We need to look for a younger type of player, but we do not have to sell our big performers and we do not have to balance the books.
"We cannot stop a player if a club bids big, big money. But that even happened to Manchester United last summer with Ronaldo, it even happens at that level.
"Any money that comes in will be re-invested in the club. If we lose a top performer, the day after this club should be a stronger club by what we would bring in."