Roberto Martinez has dismissed reports linking Aston Villa with Wigan pair Hugo Rodallega and Maynor Figueroa.
Villa boss Gerard Houllier is looking to revamp his squad in a bid to steer them clear of relegation trouble with striker Rodallega and left-back Figueroa thought to be on his wish-list.
But Wigan chairman Dave Whelan has said the club does not need to sell players during the current transfer window and manager Martinez has reiterated that comment.
Rodallega and Figueroa have been mainstays of the Wigan side this season and Martinez is determined not to lose any player mid-season if it will weaken what has been a settled team.
"All these things are pure speculation," said the Spanish boss.
"I'm not going to comment on all the rumours - I'm just going to make sure the fans know about the situation that we are trying to make happen.
"At the moment there is nothing in those rumours. We don't have to cash in.
"We know what we have got and that is our biggest strength. We don't try to achieve something than is not realistic, but in the same way, our chairman made it very clear - we don't need to sell any player to balance the books.
"Every player has got a price, but in the January market you are not going to lose the best performers unless it is for the good of the team and that decision comes from the football club."