Martinez's side entertain league leaders City on Monday night and the Spaniard insists they can cause a surprise - and give a boost to Harry Redknapp's chase for glory.
"Spurs have been the most exciting team to watch over the last year and when you look at the players they have got they are ready to achieve something important," said Martinez.
"They look a team with plenty in the tank which is a good sign for the second half of the season and they are probably enjoying being title contenders.
"The movement off the ball is as flexible a system as you are going to see and they have been very consistent.
"They had two or three games in August where the instability in the transfer window affected them since then they have been the most consistent team by a mile.
"They have got pace, flair, a real tactical awareness in that group and if you are going to fear a team from now to the end of the season that team is Spurs."
Wigan earned creditable draws against Chelsea and Liverpool at the DW Stadium but Martinez insists they will not be playing it safe against City.
He added: "We are looking to be as free and attacking-minded as we can. We want an open game with plenty of chances and hopefully that will give us an opportunity to have a real say in the game."
Martinez believes the relegation struggle is now between five teams and is confident the Latics have shown over the last couple of months they have enough about them to survive.
"It's going to go down to the last few games of the competition," he said. "There are five teams with very small differences between them. We are showing the result of the real bad spell we had - eight straight defeats in the league is going to put you in a difficult position.
"But I feel the last nine games we showed a great level of performance and that's why we are excited and looking forward to the next 18 games."
Martinez has midfielder Mohamed Diame absent on African Nations Cup duty with Senegal but winger Albert Crusat is back in contention after a couple of weeks out with a back injury.
Young striker Callum McManaman could be on the bench after impressing in the FA Cup defeat at Swindon.