The Roten president revealed that he has been unable to persuade either club to part with their key men this summer, largely because he valued their respective contracts
The Bavarians are keen to add some fresh blood to their midfield and had been linked with both players in recent weeks.
However, the Bayern president has now accepted that their respective clubs will not let go of the duo at this juncture.
"It does not make any sense to talk about these things. Fact is that we are unable to sign Bender and Martinez. That is why it does not serve any purpose to discuss them in public," he was quoted as saying by TZ.
"That is why contracts exist. The situation is pretty clear, we have asked about their availability and got an answer. We have to accept that.
"I would be unhappy if people continued to question the contracts of our players."
Bayern are currently preparing for the German Supercup against Borussia Dortmund on August 12.