These rumours emerged after the 29-year-old player missed Leeds' own Cup replay at Birmingham on the same night because of illness.
When asked if Becchio had been at Dean Court, Martinez said: "I don't think so. If he was I didn't know about it."
When questioned if Becchio was one of his targets during the January transfer window, Martinez replied: "I am not going to mention any names.
"We are looking for the right player, somebody that can help us. But the focus is on the players we already have here.
"I will never go into a position of mentioning names of other players that are involved with other football clubs. I don't think it is respectful. I don't like it when people do it about our players in the middle of a season and I would never do that."