Eto'o scored two excellent goals -- the a bullet header and the second a sublime shot from outside the area -- and was agonisingly close to a hat-trick when his late shot hit the post before rolling across the face of goal.
His goals secured a second successive Premier League win for Everton, who had won just one of their first seven league games, but his contribution to the development of Everton's exciting team transcends his performances on the pitch.
"I think what he brings is a great know how and great experience," Martinez told Sky Sports.
"When you're trying to develop young players you can give them a lot of aspects both technically, tactically and physically. But there's very few people who can teach things like Samuel due to the experience.
"He set the standard today. Two games in a week for someone with his experience, it was a real example of a performance."
Eto'o made his name as one of the most feared forwards in the world during his spell at Spanish giants Barcelona with a combination of searing pace and razor-sharp finishing.
His pace may have diminished and his finishing is less prevalent but his football IQ is as sharp as ever and his energy levels are infectious.
At Turf Moor on Sunday Martinez deployed the Cameroonian in the 'hole' behind Romelu Lukaku and he excelled.
"I like Samuel. When he's in that type of form he can play anywhere," Martinez added.
"I thought the performance he had today, I'm sure that everyone will speak about the goals, but I was so pleased with the role he had off the ball and the way that he worked hard for the team."
(Reporting By Tom Hayward; editing by Martyn Herman)
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