"You get to a point in a relegation battle where you've got nothing to lose," Martinez said.
"Sunderland are in a position now where they have got seven finals and they are going to approach it in that manner.
"They have had significant performances at home in the league this season — Manchester City to mention just one. They can replicate that level any time, as they showed in the League Cup when they were phenomenal.”
Sunderland are at the bottom of the Premier League table, seven points from safety, and look strong candidates to be relegated to the Championship following Monday's woeful 5-1 thrashing at Tottenham.
On paper, they would appear to be ideal opponents for fifth-placed Everton, who have their sights on a top-four finish which would earn them a place in next season's Champions League.
Victory at the Stadium of Light would see them climb above fourth-placed Arsenal, who were beaten 3-0 by Everton last weekend but don't have a league fixture on Saturday due to their FA Cup semi-final against Wigan.
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