Benitez is under big pressure after Everton lost away at struggling Norwich City on Saturday and it has been claimed he could be sacked.
The former Real Madrid coach was only appointed by Everton in the summer and presided over a transfer window with little wiggle room in the market, spending just £1.7m.
His side’s form has collapsed in recent months and he could be shown the Goodison Park exit door.
Thoughts have already turned to who could succeed him and it is claimed that there are people at Everton who continue to admire Martinez.
The 48-year-old was appointed Everton boss in 2013, but sacked by the club in 2016 amid fan displeasure at his performance.
Martinez was soon employed as Belgium coach and is still in the position after leading the Red Devils to first in the FIFA rankings in both 2018 and 2021.
The jury may be out on whether Martinez can be tempted back to Goodison Park if Benitez is sacked in the coming days.