"We all know a club showed interest in Naismith in the last window, I understand those rumours are there, but there is nothing to comment at the moment," Martinez told reporters on Wednesday.
"During January we will know exactly how we need to move forward. Like anything, as a footballer, the windows present a situation where you want to think about what's next.
"It's exactly the same as a football club and squad. We need to make sure our players can get themselves back in the team. It's important we have communication and assessment in every window to become better and stronger," Martinez said.
Everton have conceded nine goals in their last five games and Martinez said he was aware his side needed to sharpen up defensively and hopes the return of captain Phil Jagielka from a knee injury can help with that.
"Of course, we are in the period of the season where we feel we need to improve in certain areas. There's no hiding that. We want to be perfect," Martinez said.
"Defensively we are conceding too many goals and there are reasons for that. This next month is going to be very, very important. We have got our captain coming back into our side and that is really important. We need that bit of experience."
(Reporting by Shravanth Vijayakumar in Bengaluru; Editing by Toby Chopra)
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