However, speaking after Everton's 2-1 extra-time win against Stevenage in the Capital One Cup, Martinez refuted the claims when asked.
"No. You are going to get so many stories... I am not going to entertain any rumours or speculation," he told The Guardian.
"At the moment I really feel for the game. We are concentrating on rumours too much. There is nothing to tell. If there is anything to tell, we will tell our fans straight away."
"There is nothing to comment."
United have had three bids rejected for the England defender.