Cristiano Ronaldo lines up against Marseille in the Santiago Bernabeu on Wednesday evening, while Carlos Tevez was in goalscoring action for Manchester City on Monday. But Martins, who is enjoying a new lease of life after his own summer move, sees through those high-profile departures.
"Even without Ronaldo and Tevez, I would say you face the same problems playing against United," Martins told BBC Sport. "In fact, I would even say they are playing much better than before.
"When Ronaldo was on the pitch, everyone looked to him, expecting him to change the game when his team most needed it. But now United have a lot of players who can change a game, like Wayne Rooney, Michael Owen, Dimitar Berbatov. Even the defenders can score goals, so we must watch out for them all over the pitch."
The Nigerian concedes that he holds Rooney in special regard, and is aware that he and his new team-mates must beware United's number 10 on Wednesday.
"He is my favourite, no question," he said. "He is playing so well at the moment, he can destroy defenders in an instant.
"He is scoring goals, maybe more goals than before, and he is helping the team in lots of other ways as well. He is a player we need to be very, very careful of.
"I've told my team-mates about Rooney and all the United players but they know United have a team full of top-class footballers. Everyone knows that."
Wolfsburg are renowned for their own prolific goalscoring form, however, and Martins has been taken