The Toffees' boss brought in a number of influential, borrowed recruits last season and hopes the method can be used once again to boost the club's Champions League ambitions
The likes of Romelu Lukaku, Gerard Deulofeu and Gareth Barry all impressed on temporary deals at Goodison Park during the 2013-14 campaign as Everton finished fifth in the Premier League, seven points adrift of a Champions League place.
As they aim to go one better next term - but with a relatively modest budget compared to the teams around them - Martinez knows borrowing players will be crucial for Everton's success.
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"The loan market will be important again," he told Everton's official website.
"I have always felt loans are a real need in our squad, and we welcome that.
"You look back at the last experience we had with loans was very, very significant in what they brought into the squad.
"Every time we bring a loan player in we treat him like our own, like one of us, and allow him to enjoy his football and create unique memories.
"It is fair to say we have done that with all of our players in bigger and lesser amounts.
"I am sure the time they had with Everton will be there for the rest of their careers and the rest of their lives.
"The loan market will always be important as a big part of our recruitment."