A dismal loss at Bolton last weekend left the Toffees just three points above the Barclays Premier League relegation zone and highlighted the inconsistency which has hampered their frustrating campaign.
The FA Cup would appear to offer Moyes the best hope of salvaging something from a season which promised much but the Scot does not want to view it that way.
Everton face a stern test in the fourth round of the competition after fighting out a 1-1 draw with the holders when they initially met at Goodison Park three weeks ago.
Moyes said: "It is no different from the way I felt a few weeks ago. If you ask 'Does this make or break your season, is this your season over?' - that's a load of rubbish.
"The season is never over, you have got to play all the games that are put in front of you. Hopefully we will keep going through and get as far as we can but if we get knocked out, we get knocked out. We still have to play our league games and with the position we are in, we need to pick up more points. The cup becomes important but no more important than it was before."
Source: PA
Source: PA