Legendary Cameroonian striker Eto'o signed a two-year deal at Goodison Park in August after his release from Chelsea, and has scored three goals in five Premier League appearances for the Merseyside club.
His superb double against Burnley last weekend secured a 3-1 win for Martinez's side, and the Spaniard has been delighted with the 33-year-old's impact.
"To have Eto'o is like a gift from the footballing gods," Martinez said on Thursday. "He is the perfect ingredient for our young players, the way he has been training has been of pristine professionalism.
"He is a player of the highest calibre, I am really excited to see how he can adapt into the second half of the season.
"Samuel feels excited and really stimulated to show everyone what he can do. He's enjoying his football and he does it in style.
"He comes in every day with really high standards, he always wants to do more and he is a big influence in that way."
Not only Eto'o's form has impressed Martinez recently, though, with Everton's defensive improvements also giving the Spaniard plenty of satisfaction.
Everton conceded 10 goals in their opening three Premier League matches but have tightened up since.
"We're developing a real competitive edge," Martinez added. "We started well in attacking play, [but] we were soft defensively.
"Now we're a lot tighter, stronger, as a side, but we still have an attacking threat.
"It has been good to get back-to-back wins in the league, it has created a really good platform for the campaign."
Everton face Martinez's former club Swansea City at Goodison Park this weekend.
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