Whelan accused Chelsea of "taking the Mickey" with their reported offer of £3million for Moses on Tuesday, whose current deal expires next summer.
"We've made him a very good offer - involving a doubling of his wages - over the next three years," Whelan told the Wigan Evening Post.
"It's down to whether the lad himself listens to sense, or whether he listens to his agent.
"The player has to realise that it's his future we're talking about not his agent's.
"Agents want cash out of players, that's all, whereas we want the lad to realise his potential and reach the highest level he can.
"If we have to sell him, we will do so reluctantly - but not for the money that is currently on the table."