Whelan is prepared to listen to any further offers for Moses, but is not giving up hope that he can persuade the attacker to stay with Roberto Martinez's side for at least another season.
"They've made three bids and we've not accepted any," said Whelan in The Sun. "We're still hoping that he signs an extended deal.
"They've all come in the last three weeks, but they've not offered enough.
"I don't know if they'll bid again, but if they do we always listen. And if it is what Roberto believes he is worth then we will take it from there.
"If the lad had any brains he'd stay under Roberto for another year or so."