LIVERPOOL -- Everton boss Roberto Martinez has said he does not need to sign a striker to replace Samuel Eto'o, refusing to comment on a report linking Dimitar Berbatov with a move to Goodison Park.
Eto'o completed a move to Sampdoria on Tuesday, just five months after arriving on Merseyside as a free agent and signing a two-year contract.
The Daily Mail reported that Everton have been contacted by representatives of former Tottenham and Manchester United forward Berbatov, now with Monaco, to see whether they would be interested in a deal.
Speaking at a news conference, Martinez said: "I know you love to throw names at me, and I will never comment on players who are registered at other clubs. So I'm afraid there's no comment on that."
The manager, though, thinks he has enough strike power to see his team through the rest of the season, particularly now that Arouna Kone has recovered from the serious knee injury that kept him out for more than a year.
Martinez said: "At the moment, because Arouna Kone is fully fit now and is ready to give a lot to the team, I do feel that we don't need anyone to replace Samuel in that position.
"We've got players who have been performing a lot in that No. 10 position, such as Ross Barkley and Steven Naismith. They've been playing in that role.
"In terms of strikers, we have Romelu Lukaku and Arouna Kone. I feel we are strong in that department."
Martinez believes any transfer activity before Monday's deadline is unlikely, but refused to rule it out.
He said: "It's hard to tell. It's hard to give a straight answer in that respect. The answer is that we're not looking at this window to try to find solutions.
"It would be fair to say that all the work we did in the summer was about making sure we had a strong enough squad to face all the competitions we're in.
"I still feel that the job is to try to get all of the players back in a confident mood. Remember that we haven't lost any of the talent we had last season.
"The job is to try to recover that, and I do feel we've got a very strong squad going into the second half of the season."
Everton have won just one of their last 13 matches and sit four points above the relegation zone as they prepare for Saturday's trip to Crystal Palace.
Midfielder James McCarthy is expected to return, having finally recovered from the hamstring problem that has troubled him for almost three months.
The game will be Everton's first in nearly two weeks, since the 0-0 draw at home to West Brom on Jan. 19.
Kevin Mirallas missed a penalty in that game after controversially over-ruling regular taker Leighton Baines to assume responsibility for the kick, and Martinez has made clear that Baines will resume penalty duties if Everton are awarded one against Palace.
He said: "We know there is a designed penalty taker. We have one of the best penalty takers in the history of the Premier League here, but it is not a negative that someone else wanted to take the responsibility. The negative is that we missed it.
"It is water under the bridge. We have spoken about it internally."