Rooney was red-carded for a wild kick at West Ham United's Stewart Downing in last weekend's 2-1 victory, ruling him out against his former club, but with Robin van Persie and Radamel Falcao, United boss Louis van Gaal still has enviable firepower.
"When you look at the individuals, the experience, the know-how and the reputation they have, they are very, very impressive," Martinez told a news conference.
"Their captain, Wayne Rooney, will be suspended for the game, but even then, the type of players they have, they are going to be very important for United for the months to come.
"But when you go to a place like Old Trafford it's being able to defend against the opposition well, but a big part of it is to be yourself and do the good things that you can do as a team. That's clearly our focus."
Everton beat United at Old Trafford for the first time in 21 years last season and Martinez believes any fear factor his side had when travelling to the 'Theatre of Dreams' has evaporated.
"It was a real feeling of satisfaction and it gave us the confidence to look forward to our next target," the Spaniard said. "To be able to beat them at home was an aspect that showed how strong we were mentally.
"It's a different challenge this season as we have to live up to the expectation. But, it changes the feeling when you go to a place where you've won before."
Martinez will be able to call upon the services of South African Steven Pienaar but defender Seamus Coleman and midfielder James McCarthy face late fitness tests.
Everton, who have six points from six Premier League matches, travel to Old Trafford on the back of Thursday's Europa League tie against Russian side FK Krasnodar, but Martinez says his side will be able to cope with such a short turnaround.
"We really accept the challenge to be able to cope with Europe," he added.
"We want to be a big club that has the mentality to be ready for every opportunity when we go out on the pitch.
"I don't see it as a problem, as we've worked very hard for the last 12 months to be here. It's a challenge we embrace."
(Reporting By Michael Hann; editing by Martyn Herman)
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