Martinez is desperate to keep his key player and has claimed that the Toffees are not desperate for the money, so any transfer decisions will be made for footballing reasons rather than financial.
That suggests Baines will not be sold as the Merseyside club have profited time and time again from the England internationals attacking play and set pieces.
Martinez claims that no club, even Manchester United, have ever got near the valuation of Baines and so until then no decision needs to be made.
“If I want a player I need to match the valuation to then put the other club and the player in a situation to make a decision,” he said.
“We have never been in a situation where the valuation has been matched with Leighton.
“As a club we don’t need the money. We don’t need to balance the books and that is a situation we wanted to have – to make football decisions, not financial decisions.
“We don’t want to sell Leighton. When you are in a position when you have to bring money then are relying on what you can sell. We are not in that position.
“We’re not in talks with him about a deal. We don’t have to say it publicly but nobody is for sale.”