Martinez has refused to speculate on the identity of those in his transfer plans, but insists there is nothing preventing him returning to Wigan for recruits if he sees fit.
He said: "No, the chairman (Dave Whelan) has been very straightforward and clear with that.
"He understands that there will be players leaving, not just to Everton, but they will be leaving because the Premier League is where they want to be.
"But nobody will go on the cheap, nobody will be leaving because they want to leave.
"Everyone in football has a price. He understands that any team can lose players when a club gets relegated, not just Wigan.
"The chairman at Wigan has always been very open about that. He never stops players moving and going."