The Latics have only managed to offload around 22,000 tickets for this Saturday's match, despite being handed 30,000 overall.
"It's not about the numbers," ITV Sport quotes Martinez as saying. "The numbers need to have a meaning. Back in 1995, when I arrived at the football club, we had gates of 2,000 people.
"Now we are in the best league in the world, and we are in the semi-final of the best cup competition, for us to take whatever figure it is represents an incredible percentage of the town. It's an incredible turnaround of the fans we had 15 years ago, so for us it is a success."
Reports have claimed that the spare 10,000 tickets could be sold to neutral fans by the Football Association.