Everton have made a good start to their Premier League campaign and sit in sixth place, just two points behind local rivals Liverpool, and only four behind leaders Arsenal.
Martinez believes Tottenham, who have finished in the top-five for the past four seasons, can act as a benchmark for his own team.
"If we can win, I'm sure it sends out a message," Martinez, who will be without injured striker Arouna Kone, told a news conference on Friday.
"But there's also a message internally; that you gain that confidence and belief in what you are doing.
"This Spurs side can become something special but that's why we're looking forward to the challenge - because we feel that we are ready to face whatever we have got in front of us at Goodison," Martinez added.
"I do feel that the environment that is created at Goodison is as positive as you can get as a home team and we want to use that to our advantage."
Despite losing Gareth Bale to Real Madrid, Martinez still believes the squad Andre Villas-Boas has put together at White Hart Lane is as good as any in England.
"Gareth Bale was a phenomenal player for Spurs, there's no two ways about it," he said.
"But when you replace that with seven or eight players, you're going to be in a stronger position because you don't rely on that player.
"As a top-four club, sometimes you are outstanding at something. I think Spurs are developing to be outstanding at everything."
Watch Everton v Tottenham on Sky Sports HD1, kick-off 1330 on Sunday.