The Saints suffered relegation from the Premier League last season and they are going through a squad overhaul.
Quite a few first-team players are keen to move this summer as they are not willing to spend a season in the Championship.
Martin is ready to accept the effect of the relegation and stressed that some first-team players will leave this summer.
However, he is still hopeful about keeping a few players at the club even though they are attracting interest from other clubs.
“We will end up playing a few games, I’m sure, with players that will probably at some point end up going”, Martin said on talkSPORT, with the start of the Championship season looming.
“I hope that’s not the case but you have to be honest and realistic with the situation and we are really prepared for that and really ready for that.
“Hopefully, we can keep hold of a few that are attracting real interest, but we have to be realistic as well.
“A few might have to go to help us get a few in that we also really want to help us.
“We just have to wait and see.
“I can’t control it in that.”
Skipper James Ward-Prowse is a priority target for West Ham, whereas Liverpool boss Jurgen Klopp wants midfielder Romeo Lavia this summer.
Now it remains to be seen if the new Saints boss will be able to convince some players to stay that are attracting interest.