Wigan Athletic manager Roberto Martinez has refused to be drawn on speculation linking the club with a move for Leeds United striker Luciano Becchio.
Rumours of a possible exit from Elland Road have been rumbling after the Argentine was left out of the squad that defeated Birmingham City 2-1 in their FA Cup third-round replay last night.
"I am not going to mention any names," Martinez said in a press conference.
"We have got a little bit of room to bring one or two players. We are looking for the right player, somebody that can help us.
"I will never go into a position of mentioning names of other players that are involved with other football clubs. I don't think it is respectful."
Becchio has netted 20 goals in all competitions for Leeds this season.