He said that Wigan need to focus on stopping all 11 Spurs players and not just Gareth Bale, despite the Welshman being their key player.
"Tottenham can only play with 11," BBC Sport quotes Martinez as saying. "They can't play with 13 or 14.
"We all agree Bale is one of the best players in world football. He will always bring an extra threat.
"However, if you want to beat a team like Spurs, with Bale or not, you need a very good level of performance."
Wigan, in 18th, are three points behind Aston Villa but have a better goal difference.