"I don't like to speak about these things," Martinez told the South Wales Echo.
"The moment you are under contract it's very disrespectful to the fans and to everyone involved at the club to speak about other jobs.
"I just see it as speculation, which is something good for the football club because if you don't do things the right way, you won't get this kind of link."
"If you are looking for a compliment from anyone in world football, Sir Alex Ferguson would be top of the list," Martinez said.
"There's no other example in world football of someone who has achieved what he has achieved with Manchester United, so for him to pay a compliment to us is huge.
"It is the sort of thing which gives you a boost to carry on working. It's nice to get the attention and the reactions from people who probably haven't seen us play before."