Striker Franco Di Santo, defender Maynor Figueroa and midfielder James McCarthy have all been linked with moves, after some stellar displays for the Latics this season.
"I've always said it's a real compliment when you've got teams looking at our players," said Martinez.
"It doesn't surprise me at all. I think we've got players who could attract anyone's interest. That's not going to bring anything negative to our squad, it's the opposite.
"Everything is about Wigan Athletic at this point and individual situations will always be resolved in the best interests of the football club.
"We haven't got the financial power that other football clubs have but probably we are in one of the strongest positions. Our accounts are well balanced and we're making a profit.
"Whenever we lost players, it's been at the right price and at the right time and I don't think January is the right time to lose any of our important players when we're right in the middle of the fight."
Wigan have already brought in Roger Espinoza from Sporting Kansas City and Angelo Henriquez on loan from Manchester United and Martinez is still looking for further additions.
"Now we're going to work towards getting another body in. I do feel another body would complete the squad and as a football club we'll work as hard as we can," he added.