Martinez brought Jordi Gomez and Jason Scotland with him from South Wales after taking charge last summer and, although both have struggled to adapt to the Premier League, the exodus up the M6 could continue.
Tough-tackling Leon Britton has been tipped to join Wigan on a Bosman when he returns from holiday, while Latics have also been linked with moves for full-back Angel Rangel and midfielder Darren Pratley.
Bu Jenkins told the Wigan Evening Post: "I understand how these links come about, but there's nothing going on as far as we're concerned.
"And I have had no discussions whatsoever with anyone at Wigan Athletic about any of our players.
"I know Angel was brought over during Roberto's time here, but he is under contract and until we receive a fantastic offer he will remain here. As for Darren, he is definitely not for sale. He's under contract, he's been with us for a number of years, he's settled down here and he loves it here."