The highly-rated 20-year-old has made more than 90 league appearances for the Basque outfit since arriving from Osasuna in 2006, earning international honours with Spain at U19 and U21 level.
And the youngster's performances have led to speculation that former Valencia boss Benitez is weighing up a summer bid for the starlet as a potential replacement for fellow countryman Xabi Alonso, who is reportedly attracting interest from Real Madrid and Arsenal.
However, Martinez insists he is taking no notice of rumours linking him with a move away, but conceded a transfer to Anfield would be an attractive proposition.
"I am absolutely calm, the rumours do not disturb me," he said.
"Liverpool are a great team with a great history and any player would like to go there.
"If I receive an offer, I will deal with it with the club."
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