The Inter Milan star has long been linked with a move to the Camp Nou, with the striker touted as a suitable replacement for Luis Suarez while he works well with Messi for the Argentina national side.
The Argentine, who has impressed once again this season, could also be a target for Los Blancos who will continue to bolster their attack to help Karim Benzema.
While there have been reports that Martinez wouldn't prefer a move to the Santiago Bernabue, Beto Yaque - his agent' has suggested otherwise.
"He never said that he does not like Madrid, only that he wanted to succeed in Racing," he told Mundo Deportivo.
He added, "Surely for Lauty it is a great compliment to be spoken about by the best in the world," Yaque added.
"I think that is very nice and comforting for him."
Alongside Romelu Lukaku, Martinez has registered 16 goals and four assists across all competitions for Inter this season.
