The Wigan man is linked with a reunion with Martinez.
Tottenham Hotspur target James McCarthy is a £15m transfer target for Everton as Roberto Martinez wants to reunite with the Wigan Athletic star, according to the Daily Star.
Spurs have been heavily linked with the Irishman for some time, but the draw of Martinez at Goodison Park will give the Toffees the edge in the chase for the 22-year-old.
Despite Wigan being relegated last season McCarthy was in fine form and was one of only a handful of Latics players expected to be snapped up by Premier League – another, Arouna Kone, is already on Merseyside.
However, the £15m Everton are preparing is still £5m short of Wigan’s valuation, which chairman Dave Whelan insists is the only offer the club will accept.
If the Ireland international were to join Martinez then he would become the fourth player the Spaniard has acquired from the DW Stadium since taking over from David Moyes.
Along with Kone – a £6m signing – Antolin Alcaraz and Joel Robles (who spent 2012/13 on-loan at the Latics from Atletico Madrid) have also signed at the north west club on free transfers.
McCarthy played every league match for the relegated Lancashire team last term and was also instrumental in their march on the FA Cup final – which Wigan won against the odds by beating Manchester City 1-0.
The Irishman joined the club from Scottish side Hamilton in 2008 for £3.2m and has gone onto play 127 times for the now Championship team – working with Martinez for four years.