On that occasion, at the DW Stadium back on August 22, the Latics conceded five having held the defending Premier League champions at bay for 56 minutes. Martinez always stressed the result did not do his side justice and believes they are much better equipped to cope with United. "We all know the 5-0 defeat was not a clear reflection of the performance, when I was very pleased for 60 minutes," said the Spaniard. "We are a different team to the one in the first half of the season. "Physically we are a lot stronger, the partnerships are there, the players have a clearer understanding and we can change things around a bit. "Tactically we are more multi-dimensional and in every aspect we have improved. "There is still a long way to go because we are very thin on numbers and the way we want to play we need to have that extra support. "But we hope we can make our fans proud." Boxing Day's 1-1 draw at home to Blackburn saw Martinez keep the same 11 players on the field for the full 90 minutes - mainly to give those who had been so poor in the first half chance to redeem themselves. Even with a couple of days' extra rest compared to most sides he is considering making changes, although he will not follow the controversial move of Wolves manager Mick McCarthy who made 10 changes for their recent trip to Old Trafford. "We cannot afford to do it because we are quite thin in numbers in that respect but we go into every game trying to win," said Martinez. "What happened in the first half (against Blackburn) had certain needs and we changed things around but had to keep those players on the pitch. "Manchester United are completely different opposition with different demands and tempo in the game so everyone should be ready. "The players that were on the bench could have a good chance to be involved because we need absolutely everyone and everyone has an opportunity to play. "Every club has a different agenda but where we are now we want to go anywhere in the Premier League and try to win a football game. "We approach the game at Old Trafford with a big smile, praying and hoping the Christmas spirit will be with us. You need to try to get some positives out of it." Martinez can at least expect a warm welcome from counterpart Sir Alex Ferguson after the Spaniard revealed they have been able to "laugh off" the media storm which they were caught up in recently. A Spanish newspaper, in late October, attributed comments to the Latics boss which claimed the Football Association were afraid to punish Ferguson. The comments, which Martinez categorically denies making, also suggested the likes of Blackburn and Everton managers Sam Allardyce and David Moyes were staunch defenders of the United boss and that Liverpool boss Rafael Benitez was being targeted with constant sniping. However, Martinez had a pre-Christmas meal with Ferguson, Allardyce, Moyes and Stoke assistant Peter Reid and the Wigan boss said the incident was not an issue. "It has happened to many managers in the past and it will happen in the future," said Martinez. "What is important is to put the record straight and make sure the names that are involved have a clear understanding of what has happened. "Once that is done it is quite simple to understand because we have all been in a situation when we know how exposed we are and how easy it is for it to happen. "I think we have got a good relationship, good enough to laugh off these situations. "It is not an issue and it does not put any strain on our relationship at all."
