West Brom have rejected an undisclosed offer from Wigan for three players - midfielder Zoltan Gera, striker Nathan Ellington and defender Curtis Davies.
Davies has impressed since joining West Brom from Luton
"They are not for sale," Baggies chairman Jeremy Peace affirmed.
"We have made it clear since we knew which division we will be playing in that it is our intention to strengthen the squad - not take it apart."
Albion rejected a £3.5m bid from Tottenham for England Under-21 international Davies last month.
The 21-year-old had only moved to The Hawthorns from Luton for £3m on transfer deadline day at the end of August 2005.
Hungary star Gera, 27, moved from Ferencvaros for £1.5m in the summer of 2004, while 24-year-old Ellington has been linked with a move back to Wigan - the club he left to sign for West Brom in a £3m deal last August - since the end of last season.