Dave Whelan has revealed he has rejected a third bid from Chelsea for Wigan forward Victor Moses.
Chelsea are closing in on Oscar, with a £25 million deal said to be on the table, but the Champions League holders have other irons in the fire and Moses is on Roberto Di Matteo's wish list.
Whelan declared the Blues' first bid to be "rubbish" and his head has not been turned by the improved offers.
"They've made three bids and we've not accepted any," Whelan is quoted as saying in the Sun.
"They've all come in the last three weeks but they've not offered enough. I don't know if they'll bid again but if they do we always listen."
Wigan have not given up hope of forward Moses putting his name to a new contract. Whelan said: "We're still hoping that he signs an extended deal. If the lad had any brains he'd stay under Roberto (Martinez) for another year or so."