The midfielder is likely to leave the DW in the next 48 hours.
Speaking after Wigan's 2-1 victory over Nottingham Forest, Coyle said: "There has been huge speculation surrounding young James McCarthy. That is where we are up to at this point because there hasn't been any offers made.
"I am never evasive as you know, but Roberto [Martinez] spoke to the Chairman the other night. They have a fantastic relationship anyway and they probably speak every other week regarding a number of things.
"I have no problem with that whatsoever. There was not an offer made as such but then the following day Roberto had a conversation with Jonathan Jackson [Wigan's Chief Executive] along the same premise - saying that he is a huge admirer of James and we know that. Roberto has worked with him very closely and waxed lyrical about him for three years so my hope is that if an offer comes in, it reflects James McCarthy's value.
"At Wigan Athletic, we do not have to sell anybody. The club run their finances very well. I totally understand that if a big club come calling - and Everton are certainly a big club - then I will take James' wishes into view at that point. But there is nothing to chat about if the offer is nowhere near our valuation of the player."
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