Bayern director Matthias Sammer has echoed Horwick's words, claiming that the Bundesliga giants will only bring Martinez on board if a compromise can be reached with Bilbao.
"The fact is that Javi Martinez is a very interesting player," he told Kicker-Sportmagazin.
"It is also a fact that sport and economics have to fit together.
"It will be back on once we find a way of preventing him from becoming a record transfer for this club. I do not see that happening."