Wigan chairman Dave Whelan would consider selling winger Victor Moses if Chelsea made an appropriate offer but described their opening bid of less than £4million as "absolutely stupid".
The Latics signed the Nigeria international from Crystal Palace for £2.5million in January 2010.
He has 12 months remaining on his current contract and talks over a new deal have stalled but Whelan, in confirming Chelsea's interest, insisted he would not sell cheaply.
"The offer that Chelsea have made is no good. It is way too low. It is rubbish," Whelan told Goal.com.
"If the price is right we would actually consider letting him go, yes, we have to do that.
"I have said to Chelsea 'thank you for your offer but no'. What they are offering is not enough.
"I have not put a price-tag on Victor but let's say that what Chelsea have offered is a lot less than £4m - that is absolutely stupid."
Whelan added on ESPN: "Chelsea would need to get realistic before we would even listen to them.
"At the moment, they are taking the Mickey with the bid they've made."
Whelan does not want to sell the 21-year-old and believes he would benefit from continuing his development under Roberto Martinez, which is why an extension to his existing deal was offered some time ago.
"Roberto Martinez has brought this player on and he needs at least another year with Roberto to become a top player," he added on ESPN.
"We have offered him a new contract but it seems the agent, more than the player, wants to move him on - at least that is the impression we are getting.
"It cannot be for the player's good. Victor Moses needs another year or two before moving to a club like Chelsea.
"He needs games and he won't be first choice at Chelsea, I wouldn't have thought
"We don't need to sell him with 12 months to go on his contract because he is under 24 so wouldn't be going on a free transfer.
"Ideally we would like him to sign a new contract, or a club like Chelsea would have to be realistic."
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