Despite Spurs tendring in a bid for the services of the Argentine striker, Martinez is willing to remain with Inter according to his agent.
"Lautaro is happy at Inter and in Italy. His decision is to stay.
"He's never going to have a fight with Inter to leave the club. Never. Lautaro's an Inter player and he's happy in Italy."
Reports are that both Spurs and Inter have agreed on a £60 million offer for Martinez.
The Times have reported that the Nerazzurri have accepted a £60 million plus possible add-ons which could take the fee up to their £75 million valuation.
Tottenham new boss, Nuno Espirito Santo wants to have a fearsome attacking department as he plans to secure the signature of Martinez to partner Harry Kane and Son Heung-min going into the new season.
Spurs will beat city rivals Arsenal to the signature of the 23-year-old if they are able to bring him to the Tottenham Hotspurs Stadium.
The declaration of Martinez's agent will mean both Arsenal and Spurs will have to look elsewhere as they hunt for a prolific forward.
Martinez played an important role when Inter won their first Scudetto since 2010, scoring 17 goals with six assists in thirty-eight Serie A appearances last term.
The Italian champions recruited Martinez from Racing Club for a reported fee of €22.7 million as he signed a five-year deal with the club.
Inter will hope to defend the Serie A title when they kick start the 2021-22 season at home with Genoa on August 21 at San Siro.
