It has been speculated that Real Madrid are plotting a summer approach for highly-rated midfielder Martinez - returning him to his Spanish roots.
A whole host of clubs have been linked with Germany international Muller, with the 24-year-old forward a proven performer at the highest level.
Fierce competition for places has sparked rumours that Muller could be allowed to leave, while Real would be prepared to pay big for Martinez.
Bayern, though, have no intention of selling.
Sporting director Matthias Sammer told reporters following Saturday's 2-0 victory over Nurnberg: "Javi Martinez to Real Madrid, Muller, I don't know, to Dynamo Dresden, it's all rubbish.
"We're a buying club, not a selling club. And to think about Martinez or Muller for only a second... that's the only thing that bothers me a bit."
Meanwhile, Bayern boss Pep Guardiola remains guarded when it comes to the long-term future of Toni Kroos - a man who is said to be interesting Manchester United.
He said on a midfielder who was overlooked for a second game running over the weekend: "I comment only on players who played the match."