Atsu, who spent last season on loan at Vitesse Arnhem, joined Chelsea a year ago after starting out at Porto.
"Everything has been agreed with Christian - it's just a matter of finalising little details more with his work permit and personal situation," Martinez said in the Liverpool Echo.
"That will probably take a couple of days to get sorted but we have an agreement in principle to make the move as a loan deal until the end of the season."
(Writing by Ken Ferris; editing by Peter Rutherford)
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