Roberto Martinez has insisted Wigan are in a strong financial position and have no intention of selling players such as Ali Al Habsi.
Al Habsi has been linked with a move to Liverpool after performing well for the Latics, although the goalkeeper has made it clear he is happy at the DW Stadium and not paying attention to speculation.
And Martinez has stressed that Wigan have no need to cash in on any of their prized assets in order to balance the books.
The manager has always stated that he does not mind his players attracting interest from elsewhere because it means they must be in good form.
"We're in a good moment financially," Martinez said in the Daily Mirror. "We don't have to sell players and that's a real strength of ours.
"It's a really nice compliment for Ali and he's been outstanding since coming to the football club.
"We have a few players, who are reaching a very good level of form, and I'm not against having a lot of good football compliments."