Burnley are yet to register a Premier League win this season, but Martinez, who saw his team beat Aston Villa by a 3-0 scoreline last week, has insisted that the Clarets will provide the Toffees with a "huge challenge".
The 41-year-old told reporters: "It's a huge challenge. I saw Burnley play a lot last season and they are a strong unit who know each other really well.
"The start they have had in the Premier League has given them really good experiences."
Everton are currently sitting in 13th position in the standings, five points and six places ahead of Burnley.