The Inter Milan man is close to completing a transfer back to the London club, where he came through as a youth product.
The Blues are set to pay £97 million to secure Lukaku, who has been guided by Martinez for the Belgium national team for five years.
Speaking to talkSPORT, he said: "The valuation in the market is completely gone. It's now about how much you are prepared to pay in the market to bring a player to a club.
"Chelsea is a club that is very close to his heart – he made his first move from Belgium there at a very young age.
"I think his way of looking at it is that he wants to win titles.
"When you bring a player who is so focused, in the best moment of his career and nearly at 100 caps with his national team – the all-time record goalscorer – it's not about the valuation it's about what he can bring to that team.
"After Chelsea on the Champions League, he is the perfect player to bring the squad forward and make them better."
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!