The Toffees boss says his side have already turned down a £50 million bid from Manchester United and have no intention of selling the midfielder to their rivals
The 20-year-old has enjoyed an impressive season at Goodison Park, making 31 appearances and scoring six times for the Toffees, form which has seen him linked with a move to Anfield.
However, Martinez has brushed off reports of a move to Brendan Rodgers' side and says rumours about his players' futures does not bother him.
"In terms of speculation we already turned down a £50m bid from Manchester United so we're not going to take £38m from Liverpool," he told reporters.
“I think it's enjoyable to speak about speculation. It shows how well our players are doing and those are the type of football compliments that we want."
Team-mate John Stones has also been linked with a move away from Goodison Park with Arsenal, Chelsea and Tottenham all reportedly interested in signing the defender.
When asked if he had heard of any interest from any big clubs in the defender, particularly Tottenham and Chelsea Martinez added: "It's a good sign. It's not bad for a young man just starting his career.
"I haven't heard about those rumours but I'm sure he's going to be at a level where we wouldn't send players on loan."