Confirmation of David Moyes' departure from Everton to join Manchester United saw Latics boss Martinez swiftly installed as favourite for the Goodison Park hotseat two days before his club's first FA Cup final against Manchester City.
Wigan chairman Dave Whelan has already added his voice to the debate, insisting the Toffeemen are not a big enough club to attract someone of Martinez's calibre.
However, whilst he allowed himself a chuckle at Whelan's intervention, it is clearly not a debate Martinez is prepared to get into, either with the media or, more importantly, Everton - at least not now.
"It would be a waste of time for anyone at the moment," said Martinez.
"The chairman has a fantastic knowledge about the game and you can ask him anything. He will never turn away from an answer.
"But the most important thing for me is to be ready for Saturday.
"Whatever people say doesn't affect us. This is the peak of our season and we are not going to lose any focus or concentration.
"All that matters is Wigan Athletic. We need to fight to make our fans proud."