Lukaku and Deulofeu - on loan at Goodison Park from Chelsea and Barcelona respectively - have both impressed for Martinez's side this season, with the former's eight Premier League goals a major factor behind them losing just once in 16 top-flight games.
Teenage winger Deulofeu, meanwhile, has made a number of eye-catching appearances, and scored the equaliser in his side's 1-1 draw at table-toppers Arsenal earlier this month before sustaining a hamstring injury in the 4-1 win over Fulham last Saturday.
And Martinez feels the example set by the duo, coupled with the free-flowing style his team play, means Everton is a sought-after destination for leading continental clubs looking to give their youngsters a chance to shine at the highest level.
"Clubs have been offering us players," the Spaniard said.
"They have seen the other loanees and how well they have been looked after. It hasn't happened with the clubs in the UK, but it has happened from abroad.
"We have had phone calls from clubs asking about taking their players for next season. They see it as a perfect step up in their career.
"I think that you want to make sure that the next step is the right one for a player's development.
"Teams that have got great investments for their squads will want them to come to Everton rather than elsewhere - that is a compliment and it is something that is very important to us."
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