The duo have recently been strongly linked with moves away from the Latics.
But Martinez admits they could sell Rodallega, who is out of contract this summer.
"Victor Moses is not for sale. He is one of the biggest assets we have at the club," said the Spaniard.
"He is one of the players who represent Wigan [in terms of what the club stands for] as he is young with fantastic potential and has had great development in the last season or so.
"He is not on the market, he is not for sale and that is the end of the matter.
"Victor and James are the two younger players in this football club and it would be wrong for us to sell these assets."
"Obviously with other players, when you get into a position when your contract is short-term with the club it is a completely different situation," he added.
"We are in a position where no-one is bigger than the football club.
"Whatever could happen over the next 48 hours will be in the best interest of Wigan.
"Every individual situation is going to be down to that measurement."