The Frenchman's comments come a few days after his side succumbed to a 3-1 defeat to the Black Stars in a friendly match in Accra.
Al-Murabitun are set to make their debut at the continental championship, having beaten 2013 runners-up Burkina Faso and Botswana to finish second in qualifying Group I.
“I wouldn’t mind [meeting Ghana at the tournament]," Martins told GTV Sports Plus.
"Ghana is a good footballing nation, I saw them when I came with my team for the WAFU Cup of Nations [last year].
“They are a very great side and have achieved a lot in football.
"But just as I said early on, apart from the host nation that I would like to avoid, I wouldn’t mind facing any team - and that includes Ghana.”
The final draw for the 2019 Afcon is slated for April 12.
The tournament, the 32nd edition, is scheduled to run between June 21 and July 19.