The Spaniard has emerged as an early front-runner for the vacant managerial role at White Hart Lane following Harry Redknapp's departure on Thursday.
Martinez previously held talks with Liverpool over succeeding Kenny Dalglish at Anfield before the Merseysiders appointed Brendan Rodgers instead.
And Whelan revealed he will not deny the 38-year-old the chance to speak to Spurs, but insisted Martinez is happy at the DW Stadium.
"If Tottenham come to me and say they’d like to talk to him [Martinez], the answer is 'yes'," Whelan said, as reported by The Sun. "It always is.
"That’s because you cannot stop managers moving around. Swansea found that out recently.
"I would say though that Roberto is quite happy at Wigan. I spoke to him last night and I’ve heard nothing from Spurs."
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