Roberto Martinez says it would be "a waste of time" for Everton to approach him while Wigan are still fighting on two fronts this season.
The Spaniard is odds-on favourite with Sky Bet to be the next manager of Everton, whose boss David Moyes will replace Sir Alex Ferguson at Manchester United on 1 July.
But Martinez is preparing for arguably the biggest 10 days in Wigan's history as they take on Manchester City in the FA Cup final in the midst of a battle for Premier League survival.
There has been no contact from Everton, and Wigan chairman Dave Whelan has questioned whether the Merseyside club have the stature to tempt Martinez away.
Asked if there had been an approach, Martinez said: "At this moment in time it would be a waste of time.
"The most important thing is to be as ready as we can for Saturday and then the two other finals we have in the league after that.
"It is the peak time for us. We want our fans to be proud of us and that is what we are fighting for. What goes around on the outside doesn't affect us. We won't lose any focus."
Wigan's trip to Wembley this weekend is followed by league games away at Arsenal and at home to Aston Villa as they aim to bridge a three-point gap to safety in just two matches.
Meanwhile, Martinez confirmed Paraguay defender Antolin Alcaraz was "50-50" to feature against Manchester City at the weekend as he battled to recover from a hamstring injury.
"He will definitely play before the end of the season, which is something we are very pleased with," said Martinez. "But I don't know about Saturday. I wouldn't say yes, or no yet."
Definitely out are Maynor Figueroa, Jean Beausejour and Ronnie Stam, although there was some positive news about the Dutchman, who did not break his leg in Tuesday's home defeat to Swansea as initially feared.
"It is ankle ligament damage," added Martinez. "But he is still going to be out for a long time."