The Camp Nou boss had slammed Real Madrid for their willingness to pay a world record fee for the Welshman but insists he stands by his original statement
The Tottenham star looks set to complete a potentially world-breaking transfer to the Spanish capital, leading the Argentine to question the figures mooted.
Blancos boss Carlo Ancelotti was quick to bite back, but Martino has refused to withdraw his comments.
"I said what I said about Bale and his price," he told reporters following Barca's 1-0 win over Malaga.
"It's not for any personal confrontation with Ancelotti. It doesn't seem appropriate. I'll stick with what I said in the week. I'm not retracting it.
"It's not for me to speak about Madrid signings. But, in football terms, Bale is a very good player, that's obvious."
Meanwhile, Blaugrana midfielder Xavi has also spoken about Bale's move to Madrid, claiming his price tag is the product of the current transfer market, adding: "It's the market which dictates the price, that's all there is to it."