Manager David Moyes believes Everton have more than proved their Barclays Premier League credentials but stopped short of putting Newcastle counterpart Alan Pardew in his place.
On the final day of last season the high-flying Magpies arrived at Goodison Park with Pardew claiming his side were operating in a different league to the Toffees, who were on a great run of form themselves.
They departed having been on the wrong end of a 3-1 scoreline but, with the two teams set to meet again on Merseyside tomorrow, Moyes was not interested in dredging up old arguments.
"People can say what they like in terms of where Everton are compared to Newcastle," said the Scot.
"Alan and Newcastle did a really good job and deservedly have found themselves in Europe this year.
"I thought they did great last year as they kept it going when a lot of people thought they would fade away.
"For a long time they were very close to being a Champions League team.
"But we have been in strong positions. They finished above us last season. You are only as good as your last one and in the last one they did better than us.
"Over the years we've done pretty well with the resources we have available to us."
Everton's first defeat of the season - at West Brom - immediately before the international break will no doubt have been festering with Moyes.
However, having had their best start to a campaign for a while with six points from three matches, he is relatively happy with how things have gone.
And after two weeks without a game he cannot wait to get back into the action.
"I am looking forward to it and I think everyone is," he said.
"At this time of year with so many international breaks you find it hard to get into a rhythm.
"I think it is disruptive at this time of year. There is a break in September, October and November, so all the leagues are broken up in these months.
"But I can't be disappointed with the way the players have started the season, they have performed the way we hoped they would do."
Newcastle full-back Davide Santon has promised there is more to come from him as he attempts to make his way in the Premier League.
The 21-year-old Italian has established himself as Alan Pardew's first-choice left-back and is likely to line up there once again at Goodison Park
However, Santon, who joined the club from Inter Milan last summer, admits he is still learning his trade in English football after a tough baptism last season.
He said: "Last season, the first few months were difficult for me because Serie A and the Premier League is totally different.
"But now I feel better on the pitch and more confident, so I am enjoying it.
"I want to help Newcastle keep improving, keep moving forward and be the best we can be.
"The fans have not seen the best of me yet though. I can still do more though - I can be much better - and I will improve while I am here."
Injuries are currently severely hampering Newcastle with goalkeeper Tim Krul, skipper Fabricio Coloccini, fellow defenders Danny Simpson and Taylor and key midfielder Cheick Tiote all missing for the trip to Merseyside
Santon added: "Last year we lost there, and so we know that Everton are a good team.
"But we will go to Everton not for a draw, not for a loss, but for a win. We will be positive."
Source: PA
Source: PA