Martinez has been given the go-ahead from chairman Dave Whelan to sign new players this month and the Spaniard is working hard to bolster his ranks with at least two new additions.
The Latics boss is refusing to name his targets but negotiations are well down the line and it is hoped a breakthrough will be made shortly.
"To get the players in who you really want takes a long, long time," he told the Evening Post. "When you are looking at players in January, the work really starts in the summer. And that's something that has probably never happened here before - we don't seem to have had that long-term vision in the past.
"We haven't stopped for the past month and now the transfer window is open it's all about organising everything and sorting the final details. But I can say we are very advanced on one or two things at the moment."