Valencia Plaza reports that Martinez is keen to bring in Guardado in a move to strengthen his attack.
Porto were close to signing the Mexican international during transfer deadline day.
Martinez signed the likes of James McCarthy, Romelu Lukaku and Gareth Barry near the end of the transfer window, but the Toffees are ready to bring in more players in January.
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Chelsea have struggled to build momentum in the opening stages of the campaign and are currently looking over their shoulders at the relegation zone.
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