The Scottish champions have had plenty of interest in their squad so far this off-season with a number of clubs, including Villa and Bursaspor, coming in for the likes of McGregor and Steven Whittaker.
However, Whyte insists that this pair, along with Steven Davis, will not leave the club whilst Villa's Cuellar may still land at Ibrox once the English club's new manager is settled.
"I've said that Allan McGregor is not for sale," Whyte said.
"We have made a bid for Carlos, but with the managerial change (Alex McLeish coming in) there it has slowed a little.
"We've made a very generous offer to Whittaker and I am scheduled to meet with the agent for Steven Davis over the next few days."