Martinez is understood to have been offered the Reds post.
Now with Sheffield Wednesday, Kirkland told the Wigan Evening Post: "What he'll be thinking to himself is: 'Will I get this opportunity again?'
"The Liverpool job is still one of the biggest in the world - and it doesn't get offered to you every day.
"It's a massive job and it will be a massive opportunity for somebody.
"Whether that will be Roberto remains to be seem.
"But my gut feeling is that he'll go - there's been too much speculation for far too long for something not to be happening."