Westley claims player of the Year Dunne and top scorer Akins have been attracting interest from a host of "serious" clubs.
He told Boro's website: "We are a club that does sell players at the end of a season, if they deserve to go.
"Part of the attraction of joining Stevenage is that players know that. George Boyd, Steve Morison, Lawrie Wilson and Michael Bostwick can all testify to that.
"James and Lucas are in demand and provided that the bid is right, we will not stand in their way.
"Interest is high, they have both been watched by serious clubs, higher up the pyramid right now. So I am planning to be without them for sure."