Wigan Athletic chairman has questioned whether manager Roberto Martinez would be making the right choice if he were to leave the club to join Everton.
Everton boss David Moyes is expected to be announced as the next Manchester United manager after Sir Alex Ferguson announced his retirement on Wednesday.
Martinez is likely to be a leading contender should the managerial role at Goodison Park become vacant, but while Whelan expects the Spaniard to leave in the future, he is unsure whether it should be for Everton.
Whelan told BBC Radio 5 Live: "It's a battle that I will lose and Wigan will lose at some point, I've no question on that.
"It is a case of would Roberto choose to go to Everton or would he wait for one of the really big clubs?
"I'm not degrading Everton in any way, shape or form - they're a great club with great supporters - but is Everton regarded as one of the top European clubs? Well, unfortunately they're not."
The former Swansea City chief has led Wigan to the FA Cup final, but the Latics face an uphill battle to remain in the Premier League.
Darren Plant
