Martinez's side were beaten 2-1 by Martin Jol's Fulham in the League Cup third round in September, although the Merseysiders avenged that defeat by beating Rene Meulensteen's team 4-1 in the Premier League in December.
Everton needed goals from Seamus Coleman, Gareth Bale and Kevin Mirallas in the last 20 minutes to earn that victory after Dimitar Berbatov's penalty had equalised Leon Osman's early opener.
They will meet a Fulham side fighting for their life on this occasion, though, with Magath's men at the foot of the Premier League table and with no chance of exiting the relegation zone this weekend as they are four points adrift of 17th-placed Crystal Palace.
And Martinez is wary of an upset and what it would do to Everton's Champions League dream.
"He (Magath) brings an incredible amount of experience and he has had real success. He is very clear in the way that he gets his teams set up and I do feel that since he has been at Fulham they have been unfortunate in a couple of games," the Spaniard said on Friday.
"He will have found out a lot about his new players and I do feel this Fulham side is completely different from the one that came to Goodison Park and that they can perform really strongly from now until the end of the season, especially at Craven Cottage."
Magath returned the compliments in his own news conference, while also downplaying the impact of Fulham's 5-0 defeat at Manchester City last week would have.
Everton will be boosted by the likely return of captain Phil Jagielka, who Martinez says is "fully fit" after recovering from a hamstring injury.
