Since beating the Royals in a dramatic 3-2 win at the DW Stadium in November, Wigan have won only once in 13 league games and have slipped to second from bottom in the table.
Reading sit one place above the Latics and defeat at the Madejski Stadium tomorrow would leave Martinez's team at least five points from safety with 11 games to play.
Even with their track record of recovering from desperate situations over the past few seasons, things would look bleak.
However, Martinez is wary of hyping up tomorrow's match too much, saying: "We're working towards a points tally.
"I think sometimes you get carried away and you think this is a vital game and if you win you get three points, but that doesn't guarantee you'll achieve your aim.
"In the same manner, if you lose and then go unbeaten until the end of the season, you'll achieve your aim. It is an important game but what's more important is that we can be consistent. It is a vital game because it's one of 12 games left, nothing else."
- Sports & Recreation