Roberto Martinez says it would be "a waste of time" for Everton to approach him while Wigan are still fighting on two fronts this season.
The Spaniard is odds-on favourite with Sky Bet to be the next manager of Everton, who are bracing themselves for the expected loss of David Moyes to Manchester United.
But Martinez is preparing for arguably the biggest 10 days in Wigan's history as they take on Manchester City in the FA Cup final in the midst of a battle for Premier League survival.
There has been no contact from Everton, and Wigan chairman Dave Whelan has questioned whether the Merseyside club have the stature to tempt Martinez away.
Asked if there had been an approach, Martinez said: "At this moment in time it would be a waste of time.
"The most important thing is to be as ready as we can for Saturday and then the two other finals we have in the league after that.
"It is the peak time for us. We want our fans to be proud of us and that is what ...