There had been suggestions that MLS side Colorado Rapids were keen to take the American back to his homeland in the summer on a pre-contract agreement.
However, Martinez has stressed that no discussions have been held regarding the 36-year-old.
"No at the moment there is nothing. There is nothing to comment on," the Liverpool Echo quotes the Spaniard as saying.
Howard joined the Toffees on a permanent deal from Manchester United in February 2007.body check tags ::