Wigan manager Owen Coyle insists the club has not received offers for James McCarthy, who has been linked with Tottenham and Everton.
The 22-year-old midfielder is also thought to have attracted interest from Newcastle United following Wigan's relegation from the Premier League.
McCarthy, a Republic of Ireland international, featured in Wigan's 2-0 defeat to Manchester United in the FA Community Shield at Wembley.
"There will always be speculation about good players but that's exactly what it is - speculation," said Coyle.
"I'm quite comfortable in telling you I've not had any enquiries or offers. If I did, I would be the first to tell you.
"We've got good players. I wouldn't be surprised if there was interest but at the moment, there's nothing to talk about."
Coyle, whose side failed to work United goalkeeper David de Gea throughout the 90 minutes, reiterated the club's desire to return to the Premier League at the first attempt, although he conceded it would be a tough challenge juggling the demands of the Europa League.
He said: "For Wigan, it is an opportunity to play against very good sides. It is getting the balance right. Any game we enter we want to win so we'll do our best when that competition comes about.
"The level we want to get back to is playing against the Manchester Uniteds and the elite clubs every week. We'll take the lessons from today and move forward.
"We always knew it would be a tough afternoon. We conceded an unbelievable finish. I'm disappointed to lose the game but there were spells where we showed we could play."
Coyle also predicted Moyes would be a success at Old Trafford.
He added: "I've no doubts David Moyes will be very successful. He will take Manchester United from strength to strength. He's replaced the best manager we've ever seen in club football but he was the right person for the job, no doubt about it. It's great for up and coming British managers to see a club like Manchester United going with David Moyes because he has earned that right.
"I was hoping he would be successful after today but I'm sure he will go from strength to strength."