The defensive duo have been instrumental in Everton's unbeaten start to the season and their performances have seen them win plenty of plaudits.
Martinez has been impressed by both England international Baines and Republic of Ireland ace Coleman since taking over at Goodison Park
"There aren't many clubs that have as good full-backs as Everton," Martinez told the Liverpool Echo. "That's been one of the features of our team so far this season.
"Having Leighton and Seamus rightly gets a lot of attention for their attacking ability but defensively they both cope with the transition in games as good as anyone I've seen.
"It gives you such a solid outlook. Leighton is in his prime with experience and maturity.
"Then Seamus balances that with a real desire to break new ground for himself and go to another level. It's a special balance which we benefit from hugely."