Out of contract Britton has been strongly linked with a move to the DW Stadium in the summer to link up with his former manager and teammate.
Martinez launched a loan bid for the 27 year old in the January transfer window, but the Swans board shunned the move, stating their desire to keep Britton at the Liberty Stadium.
"In my eyes he is a player who has probably been one of the best central midfielders in the Championship over the last two years and he is someone who I know really well," said the Latics manager.
"I worked with him for a few seasons and I played with him, so he is someone I really know well.
"Obviously, I know he is out of contract, he has had a few offers and I am sure it is the most important decision of his football career.
"It is something where I am not too sure what is going to happen."
Sheffield United are also hopeful of landing the former West Ham trainee, while Swansea still have the contract offer on the table.
This article first appeared on JACKARMY.net.