The Toffees opted to end Benitez’s 195-day reign as Everton manager on Sunday as they digested a damaging defeat away at Norwich City in the Premier League.
Despite being backed by supremo Farhad Moshiri recently, Everton swung the axe on Benitez, showing him the door and launching the hunt for his successor.
Belgium coach Martinez, a former Everton manager, has emerged as one of the front-runners for the post, along with Duncan Ferguson.
And it is claimed that Martinez could take the role at Goodison Park on an interim basis.
He is currently in charge of Belgium and the Red Devils have qualified for the 2022 World Cup in Qatar.
It is unclear if Martinez is prepared to walk away from the Belgium job and their World Cup dream in order to take charge at Everton.
An interim role could allow Martinez to do both jobs while Everton look for a permanent successor to Benitez.
