Roberto Di Matteo says Chelsea are in discussions with Wigan over Victor Moses, but a deal is yet to be struck.
Latics chairman Dave Whelan claimed on Wednesday the club had rejected a third bid from the Blues, thought to be worth £5million, because it again failed to match their valuation of the youngster.
Moses has one year left on his contract and is yet to sign a new deal at the DW Stadium, but Whelan has urged him to stay with Wigan and continue his development.
Di Matteo, currently in the United States with Chelsea for their pre-season tour, has confirmed his interest in the 21-year-old but insists he remains a Latics player for now.
The manager said: "(It's) something that the clubs are discussing but at the moment he is a Wigan player.
"He had a good season last season, he is young and an interesting prospect."
The Blues manager intends to talk with winger Florent Malouda over his future this week amid speculation the Frenchman will not feature in his plans next season.
The 32-year-old is entering the final year of his Blues contract and had been linked with a move to Brazilian club Santos, but any deal has been thrown into doubt by his potential salary demands.
Di Matteo added: "Florent is back with us now and I will have a talk with him this week.
"We cannot name more than 25 players in the squad so we will have to make some decisions.
"Pre-season gives me a great opportunity to look at the new players and see how they develop.
"The final decision on who will go and who will stay will be made at the beginning of August."
One of the new players Di Matteo is getting a look at in the States is Eden Hazard, who scored on his Blues debut against Seattle Sounders on Wednesday night as Chelsea won 4-2.
"Hazard is a versatile player," added the manager.
"He can play in a role behind or out wide and last season we didn't have too many options apart from Juan (Mata) so it is great for the club to have different options."