The Latics owner confirmed that he is hoping the club can go on a decent cup run but Whelan also accepted that the league has to be the priority.
Speaking to the Wigan Evening Post, Whelan said: “Wembley still has that magic about it - there’s no question that every footballer wants to play football in a cup final or for England.
“It’s fantastic - the pinnacle of any player’s career. Every game is important, although I have to say the league is what we are more concentrated on at the moment.
“Games like this give us the chance to play a few of the younger lads, and against Nottingham Forest in the last round I thought they were superb.
“I’m sure Roberto will once again be giving a few of the lads who haven’t been playing every week the chance to show what they can do, and I think they’re up to it.
“It is a very important game for us, because we are in the last 16 if we can get through. Let’s get a result, let’s get through to the next round, and we’re one step closer to Wembley.”
The Latics are expected to give ooprtunities to a number of fringe players including the exciting prospects of Callum McManaman and Ryo Myaichi.