The England international is one of the Premier League’s standout up-and-coming stars after a breakthrough season under David Moyes’s successor, Martinez.
In terms of speculation, we already turned down a £50m bid from (Manchester) United so we’re not going to take £38m from Liverpool
The 20-year-old has scored five goals in 30 Premier League appearances this season, including a memorable solo strike against Newcastle United last month.
United manager Moyes has been linked with a staggering £50m bid for Barkley in the summer transfer window, whilst the Reds are reported to be preparing a bid for the playmaker.
But Martinez is adamant that Everton won’t accept a £38m bid from their Meyseyside rivals for the Toffees youngster.
“In terms of speculation, we already turned down a £50m bid from (Manchester) United so we’re not going to take £38m from Liverpool,” Martinez told his pre-match media conference on Tuesday.
“It’s quite enjoyable to speak about speculation because it shows how well our players are doing. That’s the type of football compliments we want.”
Martinez also ruled out selling Everton centre-half John Stones, who has impressed deputising for Toffees captain Phil Jagielka.
“No, I haven’t heard about (that),” added Martinez. “We won’t send players on loan either.
“It’s a good sign. It’s not bad for a young man who’s just beginning his career.”
He added: “Stones has been phenomenal.”
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