As it is January, rumours are flying around and Maynor Figueroa is said to be wanted by Sunderland. Martinez has placed a price tag of £8 million of the Honduran's head and is unwilling to sell for any less.
Figueroa is a key player for the Latics and Martinez would need the proceeds from any sale to bring in a replacement.
In particular, he is said to be targetting Sporting Gijon's Spanish under 21 international full back Roberto Canella (right). The 21 year old full back stands at 6 foot in height and is a regular in the Gijon team.
He has made seven appearances for the Spanish under 21 international team and was rumoured to be interesting Real Madrid during the 2008/09 campaign.
Canella presently has a price tag of around £4 million and would be a strong addition to the Wigan Athletic team.
Meanwhile the second target is said to be that of Celtic defender Gary Caldwell. Rumoured to be interesting both the Latics and Middlesbrough, Caldwell has a price of around £500k.
Caldwell has made 36 appearances for the Scottish national team and his brother Steven presently plays for Burnley.