Wigan rejected a reported £4million bid for the Nigeria international from Chelsea on Monday night.
Moses has just a year left on his current contract with the Latics.
“Chelsea would need to get realistic before we would even listen to them,” Whelan told ESPN. “They made a bid at 6pm last night and we turned it down flat.
“Roberto Martinez has brought this player on and he needs at least another year with Roberto to become a top player.
“We have offered him a new contract but it seems the agent, more than the player, wants to move him on – at least that is the impression we are getting.
“It cannot be for the player’s good. Victor Moses needs another year or two before moving to a club like Chelsea.
“He needs games and he won’t be first choice at Chelsea, I wouldn’t have thought
“We don’t need to sell him with 12 months to go on his contract because he is under 24 so wouldn’t be going on a free transfer.
“Ideally we would like him to sign a new contract, or a club like Chelsea would have to be realistic.
“At the moment, they are taking the Mickey with the bid they’ve made.”
