Steve Bruce has insisted Wigan Athletic did 'everything they could' to persuade Wilson Palacios to stay at the club.
Palacios has sealed his transfer to Tottenham Hotspur, subject to a work permit, after a fee and personal terms were agreed.
Bruce was desperate to keep the battling midfielder, but was not prepared to stand in the way of the player's ambitions.
He said: "The club record transfer fee will be smashed if the deal goes through, but that was never mine or the club's motivation here.
"The club is not in the business of trying to make a profit on players. I want to build a winning team here and keep my best players together.
"We did everything we could as a club to keep Wilson. We sat down with him last week and offered him a very good new deal, and tried to convince him his interests were best served by staying here at Wigan Athletic.
"However, I'm a big believer in not standing in the way of players' careers, as long as the terms are right for our club and I wish him all the best.
"He has served the club well in his short time with us and has been a credit to both himself and the club.
"It is no wonder we have some big clubs enquiring about our players because they have done very well this season."