Following the departure of Kenny Dalglish, the Spaniard was interviewed by the Reds' owners but chose to remain at Wigan, where he won the FA Cup before leaving for Goodison Park this summer.
Asked on Tuesday, Martinez had been more diplomatic but, ahead of Saturday's Merseyside derby, he told reporters that he did not feel comfortable with a switch to Liverpool.
|16/1||Everton are 16/1 with BetVictor to beat Liverpool 2-0|
"I understand we are talking about Liverpool because it's a derby but there were three or four other clubs interested that summer along with them so the decision I had to take was about staying or moving at that time.
"For me it wasn't right. It didn't feel that way from my side.
"It was many things at the time. I always value human relationships and I had one with the chairman at Wigan. We had the commitment to carry on for another season which ended up with Wigan winning a major trophy. You make decisions based on feelings and that was the right thing to do."
Martinez's side are three points behind their second-placed rivals ahead of Saturday's match and he feels that "fate" led him to the challenge of taking the Toffees further.
"I do believe it is fate I have come to Everton - things happen for a reason and everything has to come naturally," he enthused.
"I do feel that was the case, not just with Liverpool. Everything fell into place with Everton and everything’s been very natural.
"I love the challenge at Everton. It's an incredible football club and that's all I'm looking at. We've got a unique opportunity with the squad of players here."