McCarthy, who has been linked with moves to Everton and Newcastle started for Wigan in their 4-0 win over Barnsley on Saturday in their opening game of the Championship.
"I've not had any inquiries, let alone offers, for any of my players," said Coyle.
"But ultimately good players attract attention and there's no getting away from it, James McCarthy is such a hugely talented player.
"And if there is any interest, he'll be the first to know. Then, as a club we decide what happens from there."