The Toffees are prepared to listen to offers for the 28-year-old striker, as a dramatic dip in form has dropped him down their pecking order.
Jelavic is also willing to take on a new challenge as he sets his sights on a place in Croatia's squad for the 2014 World Cup.
QPR would welcome the opportunity to add a proven marksman to their Championship promotion push, but Martinez says no decision has been taken as yet.
In fact, the Spaniard intends to use Jelavic as an attacking weapon in his efforts to overcome QPR in FA Cup third round action on Saturday.
Martinez said: "Rangers have asked about Nikica but there is nothing concrete.
"There have been a few clubs asking about him, a few from abroad and a few from the British game.
"Would his situation affect my selection? No. I have no doubts Niki is ready to play and perform well.
"We've been very open, up front and honest with Niki.
"We have sat down and spoken about the situation so we all know where we are."