Jose Mourinho declined to comment on the John Stones saga after the reported Chelsea target had a transfer request rejected by Everton.
Everton chairman Bill Kenwright announced on Thursday that the club had turned down the request of centre-back Stones, with Chelsea thought to have had three bids for the 21-year-old knocked back.
On Friday Everton manager Roberto Martinez described the fact that the transfer window runs into the season as "unfair" and "disrespectful" to the fans.
Asked about Stones at his press conference, Mourinho said: "I don't speak about players from other teams."
Pressed on his response to Martinez's comments, he replied: "I don't comment on other opinions."
Mourinho was similarly silent on continuing speculation linking Chelsea with Juventus midfielder Paul Pogba and indicated that he is far from desperate to add to his squad.
"He is a Juventus player and I am the Chelsea manager," Mourinho added. "If I get another player at the end of the market, good. If not, the squad that I have is good."
Chelsea claimed their first win of the season last Sunday as they beat West Brom 3-2 despite seeing captain John Terry sent off. The reigning Premier League champions are five points behind leaders Manchester City, but Mourinho is unconcerned by that gap.
"I think the most important thing is that it's not normal in three matches you have two penalties against and play with 10 men twice," he said.
"One match at home, two matches away. Four points is not what we want, but four points is not a drama.
"We have to keep going, to improve, try to get a good result. This is the Premier League, when you are five points behind the leader in another league it can be complication, in the Premier League it's not complicated."
