Everton are said to be on the hunt for new recruits in the January transfer window.
Martinez has previously spoken of his desire to have a quiet transfer window in the new year, but Everton’s struggles of late have apparently made him reconsider his stance.
The Toffees are now said to be on the lookout for a striker, a central defender and a midfielder in the new year.
The Mail say that Everton will look to fund these moves by selling Kevin Mirallas or Steven Naismith.
Monaco are the latest side to register an interest in Mirallas, while Norwich City are said to be keen on Naismith.
Everton are willing to listen to offers for the pair, but Martinez has reservations over selling both of them in the same transfer window.
Rumours over who Everton will bring in during the January transfer window have been fairly quiet so far, but the Daily Mirror have suggested that they could make a move for Derby County midfielder George Thorne.