The Blues have been heavily linked with a move for Moses throughout the summer but have so far failed to make an offer in line with Wigan's asking price, believed to be in the region of ?9million, with only a few days left in the transfer window.
Asked if there had been any further developments on the Moses front, Martinez said "not at all", and pressed as to whether or not he had heard anything from Chelsea, Martinez replied: "No. You are asking the wrong man, in that respect."
The Latics boss stressed that until an acceptable bid was made, all speculation on the subject was simply "cheap talk".
He said: "You will get all sorts of speculation and talk, but the reality is, every player has a valuation. If a club matches that valuation, then maybe you have to sit down with the player and there is a decision to be made.
"Here, for all the talk and speculation, we have never had an offer which matches what the club wants - so at that point, all the rest is cheap talk.
"Victor is an incredible young man and I think the maturity he showed on Sunday is not normal in a 21-year-old.
"It has been a real joy to see him grow over the last few seasons. We made a massive investment in him as a young man and we are very proud of him.
"If there is nothing to consider, it is not an issue."
Moses joined Wigan from Crystal Palace on a three-and-a-half-year deal midway through the 2009-10 season for a reported fee of £2.5million.
Source: PA
Source: PA