The Blues are keen to sign the Nigerian forward, who scored six Premier League goals last season, and the London outfit have already had a £4m bid rejected by the Latics.
Wigan chairman Dave Whelan is reportedly holding out for a fee in the region of £9m, and Martínez insisted the club are not actively looking to sell the 21-year-old.
“No [there are no new developments],” Martínez said. “You are asking the wrong man, in that respect.
“You will get all sorts of speculation and talk, but the reality is, every player has a valuation.
“If a club matches that valuation, then maybe you have to sit down with the player and there is a decision to be made.
“Here, for all the talk and speculation, we have never had an offer which matches what the club wants – so at that point, all the rest is cheap talk.
“Victor is an incredible young man and I think the maturity he showed on Sunday is not normal in a 21-year-old.
“It has been a real joy to see him grow over the last few seasons. We made a massive investment in him as a young man and we are very proud of him.
“If there is nothing to consider, it is not an issue.”
Moses featured in Wigan’s 2-0 defeat by Roberto Di Matteo’s side at the DW Stadium on Sunday in their Premier League opener.
MORE: Man United latest news
MORE: Arsenal latest news
MORE: Chelsea latest news
MORE: Liverpool latest news