Latics chairman Dave Whelan admits he has struck no deal to prevent the Spaniard returning to cherry-pick their top stars, but if he does he will not get favourable treatment.
"If Everton want to sign any of our players for the right amount of money we will consider it," he told Press Association Sport.
"There is no agreement (to prevent Martinez returning for stars he nurtured at the DW Stadium). It is unfair and I don't believe in anything like that.
"It is normally the case certain players want to play in the Premier League and I can't blame them for that.
"Players sign contracts but sometimes one or two want to leave and it is difficult to stop them.
"Players are players and I believe in freedom in football.
"But we have a lot of players who are loyal to Wigan Athletic so we will just wait and see."
The Toffees have yet to conclude negotiations with Martinez over their vacant manager's position, but he is slowly edging closer to being confirmed as David Moyes' successor.
Whelan is believed to have negotiated compensation of about £1.5million, but there may be further haggling required in order to secure a number of his trusted lieutenants.
With Moyes' coaching staff still on the books - there has yet to be any confirmation of which, if any, he will be taking to Manchester United - it remains to be seen what changes will be made.
That may complicate Martinez's requirements as he is almost certain to want to bring assistant Graeme Jones, who followed him from Swansea to Wigan four years ago, and most likely others as well.
Everton are unwilling to be drawn into any pronouncements, public or otherwise, until the deal for Martinez is signed and sealed.
They were moved to issue a statement last night highlighting "regrettable and somewhat premature reports" - emanating from Whelan - that their search for a manager had been concluded.
Former striker Kevin Campbell believes the Spaniard will have an immediate impact at the club.
"It will be fascinating. I think he'll be a breath of fresh air," he told talkSPORT.
"The way he plays the game, the fans are going to like the style and I think the players are going to improve, and that's really important.
"There will be a bit more attacking play. The players have done really well defensively and it won't harm the team to be a bit more expansive going forward.
"The restrictions will be removed from some of the players. Everton have wonderfully gifted players and I think he will give them a new lease of life.
"It would be nice to see the team score more goals.
"The new manager can give them new ideas and I see it being a massive plus for Everton Football Club."
While former manager Moyes managed a top-four finish just once in 11 years, Campbell believes that has to be Martinez's target.
"Everton have to be looking at a Champions League spot," he said.
"Under Moyes they broke the monopoly and got in there, and over the years they've proved they can beat the top sides.
"Under Martinez they can be a bit more expansive and score more goals, and that will make them even more dangerous.
"Being tough to beat is ingrained in them, but scoring more goals could make a massive difference."
Everton have announced three friendlies as part of their pre-season preparations.
The Blues face Austria Vienna on July 14, before returning to England to face League Two Accrington at the Storefirst Stadium on July 17 and Blackburn at Ewood Park on July 27.
These matches are in addition to Everton's involvement in the International Champions Cup in San Francisco, where they will face Juventus on July 31 with further matches against either LA Galaxy or Real Madrid in Los Angeles and either Chelsea, Inter Milan, AC Milan and Valencia in Miami.