The Everton boss has been linked with the Nou Camp hotseat in England and Spain as doubts continue to surround the long-term future of Tata Martino.
Martinez, who joined Everton from Wigan last summer, has impressed during his debut season at Goodison Park, with Everton battling for a top-four finish in the Premier League.
The Spaniard has been mentioned as a possible contender to succeed Martino should Barcelona decide to dispense with the Argentine's services after a below-par campaign.
However, Martinez insists he has not had time to consider what he would do if Barcelona came calling for him.
"The job of a coach is to always do what is best for his team and I have not given a moment's thought to what I would do," Martinez told Onda Cero.
Meanwhile, Martinez believes on-loan Everton forward Deulofeu has the potential to become one of the best players in the world.
Deulofeu has spent the season on loan at Goodison Park and Martinez is a big fan of his fellow Spaniard.
"Everyone that has seen him knows that he has such natural talent and has the ability to undo teams," added Martinez.
"I am convinced that he will become a world-class player."