However, Latics chairman Dave Whelan remains confident the Spaniard will remain at the DW Stadium and is ready to offer Martinez a new contract.
Villa made their approach for Martinez after Rafael Benitez, Steve McClaren and Mark Hughes were all ruled out of the running.
Owner Randy Lerner is searching for a new manager after it was revealed last week that Gerard Houllier would not be returning to the club following his health scare.
Villa turned to Martinez in their search for a new manager after Steve McClaren and Rafael Benitez slipped out of the race to replace the Frenchman.
McClaren was due to be interviewed on Thursday by Lerner but sources close to the former England manager claim he has been told he would be "wasting his time" by attending the meeting.
Those same sources indicate the negative reaction of some Villa fans to McClaren's name being linked to the post has been taken into consideration by Lerner.
The claims have neither been confirmed nor denied by Villa, with Lerner understandably keen to make the right appointment to take the club forward.
It has been a frustrating week for Villa after Houllier's reign ended due to concerns over his health.
Hopes of persuading Carlo Ancelotti to become manager were ended when the ex-Chelsea and AC Milan boss announced he was taking a year's sabbatical from the game.
Another potential candidate, Martin Jol, was appointed manager of Fulham on Tuesday, leaving Martinez, Bolton's Owen Coyle, and Mark Hughes - the original bookmakers' favourite after quitting Fulham - as the leading contenders.
Lerner is keen to make an appointment sooner rather than later to allow the new man as much time as possible to assess the strength of the squad ahead of the new campaign.
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