The Latics travel to Upton Park looking for three points which could lift them out of the Premier League relegation zone.
However, his defence will have to cope with the 6'3" striker, who has scored three goals in his last four games, while also causing havoc for the opposing side.
Martinez believes that, when on top of his game, Carroll is among the top players in the Premier League.
"The way he attacks the ball in the final third - as he did at Newcastle - is quite unique and the best in the business," the Spaniard told reporters.
"Now he is doing that for West Ham and is becoming very important for them and they are getting the best out of the player. At the moment he is in full flow."
The England international has scored six in 21 appearances for the Hammers while on loan from Liverpool this season.