The Bavarians' sporting director has strongly refuted suggestions that the duo could leave the Allianz Arena while Pep Guardiola refused to speculate on Toni Kroos' future
Martinez has been linked with a move to Real Madrid in the summer, while competition for places in the final third of the park has led to rumours that Muller could exit the Allianz Arena.
However, the club's sporting director strongly refuted the claims.
"Javi Martinez to Real Madrid, Muller, I don't know, to Dynamo Dresden - it's all bulls**t!" Sammer told reporters.
"We're a buying club, not a selling club. And to think about Martinez or Muller for only a second... that's the only thing that bothers me a bit."
Sammer was speaking afrer Bayern's hard-fought 2-0 victory over Nurnberg.
"The pitch was a catastrophe. You cannot play top-level football on a pitch like this," he continued.
"But Nurnberg did well. They will not be fighting against relegation playing like this."
Meanwhile, Bayern coach Pep Guardiola refused to speculate on attacker Toni Kroos' future, who was targeted by Manchester United in the transfer window.
The 24-year-old was left out of the clash against their Bavarian rivals for a second game running after missing Bayern's demolition of Frankfurt, and Guardiola said: "I comment only on players who played the match."
Bayern lead the way in the Bundesliga, 13 points ahead of second-placed Bayer Leverkusen.