The Spaniard is preparing his side to host Liverpool at Goodison Park on Saturday with both teams sitting in the Premier League's top six.
Having previously experienced the passion of the south Wales derby, Martinez believes the Merseyside clash is unlike any other.
"I've heard many stories and I know that the derby on Merseyside is quite unique and special, so I don't think it should be compared to any other in world football," he said.
"It is a massive game. First and foremost it is a glamorous game.
"It is one of those games that is followed worldwide and the significance, the history, the passion is all reflected in the game, but I think this one is even more important.
"It's got the footballing significance because both teams are in the top six, both teams had a very strong start to the season and then you're looking at the derby itself as an important game.
"All in all, as good as a game of football can get."
Martinez was linked with the manager's job at Liverpool prior to Brendan Rodgers' appointment, but revealed he had no regrets over not moving to Anfield.
"There is no time to look back," he continued. "The reality is that I'm so proud and honoured to be the manager of Everton and really excited to experience the Merseyside derby.
"Things happen for a reason. Everything is meant to happen.
"All that matters is what happens and what the future brings."
Everton are yet to be beaten at home in 2013 and have lost just one of their 11 league fixtures this season.
