There have been suggestions that Inter could sell the 23-year-old during the ongoing transfer window as they look to try and ease their financial difficulties.
Premier League side Arsenal are interested in signing Martinez this summer and were claimed to be in talks with the Italian top flight champions over a deal.
It then emerged that the Gunners’ arch-rivals Tottenham have agreed to pay Inter a transfer fee in excess of £60m for the Argentina international.
However, despite claims that Spurs have reached an agreement over transfer fees for Martinez, Inter insist that the striker is not for sale, according to Italian broadcaster Sportitalia..
North London outfits Arsenal and Tottenham are trying to acquire the services of Martinez, but Inter consider him untouchable in terms of a transfer this summer.
The Serie A giants have already sanctioned the sale of star striker Romelu Lukaku to Chelsea and do not want to lose another key player in the shape of Martinez.
While Inter maintain that Martinez is not for sale, it remains to be seen if Arsenal or Tottenham can tempt them with a huge offer.