According to the Daily Mail, defenders Antolin Alcaraz and Sylvain Distin will be two of the first players to leave Everton this summer.
The former Wigan boss has endured something of a second season syndrome at Goodison Park, with the Toffees currently lying in 12th place - some way off the quest for Champions League qualification of last season.
In order to get Everton challenging in the top eight again, Martinez will need to be active in this summer's transfer window - and it seems two players are heading for the exit.
The Daily Mail believe that centre backs Alcaraz and Distin will both leave the club this summer, with Martinez keen to bring in another centre back in their place.
Alcaraz, 32, played under Martinez at Wigan Athletic and followed the Spaniard to Merseyside in 2013 but has largely been a bit-part player for Everton, whilst Distin, 37, is coming to the end of his career and has looked off the pace when he has played this term.
Martinez today told the Daily Mail that no decisions have yet been made on their futures, but they still believe that both players will be allowed to leave Goodison Park when their contracts expire this summer.