The Latics currently lie just inside the relegation zone in 18th place, three points adrift of safety, with Aston Villa, Stoke and Sunderland all within reach but with just five games of the campaign left to go.
|4/7||Wigan are 4/7 with William Hill to avoid relegation from the Premier League
"Obviously in this moment of the season the points are vitally important otherwise I would tell you it doesn't matter," Martinez told reporters.
"The way we performed was outstanding. I don't think for one second we deserved to draw the game, never mind lose it. I thought we were very sharp, we had good opportunities to score a goal and if anything you have to take those chances.
"I don't think there are many teams that can come here and limit Manchester City to two shots on target and I do feel we were very unfortunate today because our performance was magnificent, as good as it gets when you come here.
"We haven't scored and that's hard to explain. I think the three or four of the chances were really open and probably that was the difference. I couldn't be prouder."
Wigan travel to Upton Park on Saturday still carrying a crucial game in hand over their relegation rivals and Martinez is keen to move on and forget past disappointments as the club bid to extend their run in the Premier League to an eighth succcessive year.
He added: "Overall, it is three points lost and that's something we have to get over and prepare for Saturday."