The Sun says Benitez faces the axe at Chelsea if he loses at home to lowly Wigan today.
And Latics boss Martinez is a surprise name in the running to replace him at Stamford Bridge.
The top choices remain Jose Mourinho, Jurgen Klopp, David Moyes and Manuel Pellegrini.
But there are those in the Abramovich circle who also champion Martinez.
The Spaniard has done a good job at Wigan - despite operating with limited resources.