Martinez is not willing to entertain any bids for Barkley, and laughed off a potential bid from Brendan Rodgers' title chasers as well as from Old Trafford.
And the Spaniard insisted he welcomes bids for his players, because it proves they are performing at a high level.
"In terms of speculation, we already turned down a £50million bid from (Manchester) United so we're not going to take £38m from Liverpool," Martinez said at a press 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."
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