Barcelona are believed to see Martinez as their long-term striker solution and are pushing hard for his signature.
Las Blaugranas have reportedly been tracking Martinez for some time and intensified their interest after Luis Suarez's injury.
It's said that Real Madrid enquired about Martinez in January but Barcelona are the player's preference if he moves to La Liga.
The 23-year-old has scored 25 goals in 66 appearances since his move from Argentina to Italy and is rumoured to be catching the eye of a number of clubs.
Chelsea are reportedly ready to match Martinez's full release clause worth £100m and in doing so would be able to enter direct negotiations with the player.
Chelsea's willingness to spend big comes after two transfer windows of spending nothing - mainly down to a transfer ban.
However, despite the Blues' hoarded millions, it is believed that Martinez has his heart set on a move to the Camp Nou.
There is a belief that Martinez wishes to play alongside his compatriot and Balon D'Or winner Lionel Messi.
Barcelona are confident they can secure Martinez's services and will yet again then turn their attention to Neymar.
