The club's president, Aurelio De Laurentiis, has hinted that the club could be tempted to move for the Porto star, while he also hit out at the agent of Marco Verratti
The Partenopei are set to officially announce the arrival of the Real Madrid forward on Friday after the Argentine completed a medical ahead of a £31.8 million move to Serie A.
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"Regarding another forward, we have to analyse the strength and quality of the players we already have," he wrote on Twitter.
"We could add Martinez to the team, or it could be a lot of other players. Benitez will make the final decision."
Benitez himself was tight-lipped on the speculation linking the 26-year-old with a switch to Stadio San Paolo, telling reporters at a press conference: "We talk about three, four or five players and we then decide which one is the best for us but we do not talk about individuals."
De Laurentiis went on to refute a recent report that he had tabled a "monstrous offer" for PSG midfielder Marco Verratti, insisting the player's agent fabricated the rumour.
He added: "Verratti is not for sale. Agents, through the media, are trying to put pressure on PSG in order to get the player an increased salary.
"We are friends of PSG and we are not taking part in this game."