Roberto Martinez
Martinez has been given permission to discuss a move to Everton.

Everton have moved to quash speculation that Roberto Martinez will be appointed the club's new manager despite Wigan Athletic owner Dave Whelan claiming a compensation deal had been agreed over the release of the FA Cup winner.

Wigan revealed last week that Martinez would be free to discuss terms with rivals clubs, and Whelan has since confirmed that a deal has been struck to allow the Spanish boss to replace David Moyes at Goodison Park.

Martinez is expected to be announced as the new Everton manager in the next 48 hours but the club claim that discussions over a new boss remain ongoing.

"In response to regrettable and somewhat premature reports earlier this evening, Everton Football Club are continuing discussions with regards to the vacant managerial position," read a club statement.

"Whilst positive moves are being made, the Club will officially announce details as and only when they are agreed and completed."

Wigan chief Whelan confirmed earlier on Monday that Martinez's compensation package, understood to be in the region of £2m had been agreed with Everton chairman Bill Kenwright.

"I've reached some terms with the chairman, Bill, of Everton about six o'clock this evening. He can now talk to Everton because Bill and myself have sorted the compensation," Whelan said.

"He'd spoken to Everton because I gave them permission.

"When he came back and told me how it had gone, it had gone very well and he was probably in the last two or three on the list.

"Then the chairman rang me and discussed the compensation deal with me, and we agreed that this evening."

After guiding Wigan to the FA Cup in the 2012/13 season; offset by relegation to the Championship, Martinez has been installed as the outstanding favourite to take over at Everton, following the departure of Moyes to Manchester United following 11 years at the helm.

Celtic boss Neil Lennon and FC Porto manager Vitor Pereira remain the other leading contenders.

Meanwhile, should Martinez eventually agree a deal to join Everton, Whelan will be faced with appointing a new manager at the DW Stadium, charged with winning promotion back to the Premier League at the first time of asking.

Former United first-team coach Rene Meulensteen, Milton Keynes Dons manager Karl Robinson and ex-England boss Steve McClaren are among the candidates for the role that Whelan claims has already received 30 applicants.

"I've not been able to interview anybody," he said. "We've got about 30 people who've applied for the job and I've not been able to interview one of them because of this agreement over the compensation, I didn't want to jeopardise that.

"I'd be unfair to speak to anybody about giving them a job at Wigan when I'm not clear to offer them a job. Now that's changed.

"In football there are always some good managers without a position. We've had some very good people apply for the job. I'm sure there are half a dozen top-class managers amongst them."