The Spaniard has stressed that this an important pre-season for the Toffees as they seek to add depth and quality to a squad that will be playing in Europe next term.
He has conceded that the presence of the World Cup over the course of June and July means that his recruitment may have to be put on hold, but Martinez is willing to wait until the final days of the window to do his business.
"Recruitment is going to be important," he told reporters. "The right characters need to come to the club and we need to be large enough in terms of numbers to face every competition with a real desire to hit good performances.
"I do feel we have to be really clear in what we need, who we bring in, and it is going to take until the last day of the window to finalise the squad.
"It is a World Cup year and things will get delayed and certain situations will be worth us waiting until the last second to see if they happen or not and that is something we are well in control of. We have our targets and we have highlighted the positions we need to bring players in."
Everton have been linked with a move for 16-goal Swansea City striker Wilfried Bony.