Martin O'Neill has dismissed suggestions that Sunderland will have an advantage against Everton this weekend after the Toffees lost to Liverpool in midweek.
O'Neill, whose side eliminated Arsenal from the competition after Arsene Wenger's men had lost 4-0 to AC Milan in midweek, insists that the similarities between the situations are minimal.
"I think it is a tough game, a really tough match," he told the Sunderland Echo. "I'm pleased they played last night.
"[Arsenal were] in the Champions League, whereas Everton's game was 24 hours earlier. So that might negate some of the advantage we might have had against Arsenal.
"If there is any kind of advantage to be had, I'd prefer them to be playing rather than not."
Meanwhile, Sunderland are in eighth place in the Premier League.