Martinez was speaking ahead of the visit of Arsenal on Saturday, when his Everton side will be given a stern test of their level of progress.
Mirallas won much admiration for his displays coming off the bench for Belgium in this summer’s World Cup and changing games, and Martinez insists he can have the same effect for his club.
"There are certain games that are harder for his ability, like if there is a lack of space," Martinez told the Liverpool Echo.
"But if the game is really eye to eye then that’s where he is at his best.
"When spaces develop he’s a really intelligent player in the way he can hurt the opposition."
Martinez was also full of praise for Mirallas’ international team-mate Romelu Lukaku, who he feels has settled back in well at Goodison Park.
"It shows you Rom is a modern footballer truly," Martinez added.
"He knows what he brings to the side but can also adapt his way of playing just to suit the team and the opposition.
"That’s why he is ahead of a lot of other strikers in the world."