The Merseyside club announced Thursday they had extended their shirt agreement with Chang beer, which is now worth more than �16 million ($26 million) over the next three years.

However, the deal is dwarfed by agreements secured by the likes of neighbours Liverpool and Premier League rivals Arsenal worth �20 million and �30 million respectively.

But Martinez said where Everton, currently sixth in the Premier League, finish and whether they qualify for European football would be the key influence on how attractive a move to Goodison Park would be for potential new players.

"Obviously the sponsorship deal with Chang is a relationship which has been over 10 years and you don't get these relationships in Premier League clubs and we value that," Martinez said.

"To be able to sign a new three-year deal is exciting for both parties but it doesn't change anything (on transfers)," the Spaniard added.

"We are in that key moment of the campaign with 30 points to play for and every player is desperate to have a big say and that is the only thing that matters.

"Whatever happens in the summer will be the next step but many of the decisions will depend on how we do in the next 10 games so you can imagine the focus goes into those games."