Argentina and Germany will go head-to-head in an international friendly in Dusseldorf on Wednesday in rematch of July's showpiece decider that was won by the Europeans 1-0 after extra-time.
But Martino, who is preparing to take charge of his first match after being confirmed as Alejandro Sabella's replacement in August, said the friendly has nothing to do with the meeting in Brazil.
Though the former Barcelona boss said he felt a positive result against the world champions would help build towards their 2018 World Cup qualifying campaign.
"The first thing to say is that it has absolutely nothing to do with what happened a few months ago," said Martino, who will be without injured captain Lionel Messi.
"The result of tomorrow's match will either crown a winner or the game will end in a tie. It won't change, replace or make us less disappointed if the result is different because what happened in the World Cup final is unique.
"Most of all I think it's important to remember that you cannot change that in any way.
"But something can come of beating them [Germany] within the next four years and going on to produce a different result in the next World Cup final."
