The Toffees have only conceded 15 goals in their 16 games this season - the joint-least with Southampton - and Howard has the most clean sheets in the league with eight, matched only by West Ham United's Jussi Jaaskelainen.
Fulham did not register a single shot in target in the opening 45 minutes during Saturday's 4-1 loss at Goodison Park, althought Howard was then called upon to make a couple of fine saves early in the second half.
Martinez has also pointed out that the American remained focused in the match against Arsenal two weeks ago, despite Everton having long spells of possession.
The Spaniard told the Liverpool Echo: "When you are so dominant in possession as a team, you need great concentration as a goalkeeper because you can go 40 minutes without having a save to make.
"It happened at the Emirates and then you have two saves to make on the trot, and he was so fast and so quick and read the situation so well that they didn't look like good chances.
"Tim is a special footballer and human being at Everton, because he represents everything I want from a player. He has incredible professionalism, a great vision and he influences people around and he is someone as good as you will see in this league.
"Tim has been incredible in terms of understanding how we want to play and he has played an incredible role in how we want to start our play."