Chelsea manager Andre Villas-Boas maintains he will not make the same mistake as Manchester City counterpart Roberto Mancini and "underestimate" Everton on Saturday.

Mancini blamed himself for his side's 1-0 defeat at Goodison Park on January 31, claiming: "I didn't prepare well for this game. I thought it was maybe easier."

Despite winning a Carling Cup tie in extra-time there earlier this season, Chelsea do not have the best record at Everton, not winning in the league since 2008.

And Villas-Boas insists he will ensure his side are fully prepared as Chelsea look to keep the distance between themselves and the chasing pack.

"We never underestimate Everton because our record at Goodison Park is not impressive," Villas-Boas said.

"It is a difficult place to go, and a team that has made a great transfer market without a lot of noise, but with the right buys.

"It is fantastic to see [new signing] Darren Gibson playing more often because he is a player of immense talent and Landon Donovan coming back to a place he knows well.

"I think the additions they made were fantastic, improving them a level and making them even more difficult to play against."

David Moyes is the third longest-serving manager in the top flight behind Sir Alex Ferguson and Arsene Wenger, approaching 10 years at the helm.

Villas-Boas has been impressed from what he has seen this season and feels the Toffees are heading in the right direction despite testing off-field issues.

"They have improved a lot from when we played them first [this season]," he said.

"Everton are always a solid team and can create problems, plus the environment of Goodison Park is never easy.

"Their situation in the league at the moment is 11th, but very close to eighth place, which will straight away change the perspective."

Villas-Boas admits the disappointment of Sunday's 3-3 draw against Manchester United at Stamford Bridge, when they had been 3-0 up, still lingered at training this week, which was overseen by interested owner Roman Abramovich.

Referee Howard Webb awarded what the Chelsea manager viewed as soft penalties which Wayne Rooney converted to give the Red Devils hope before substitute Javier Hernandez snatched a point six minutes from time.

Villa-Boas felt Danny Welbeck had simply tripped over the leg of Branislav Ivanovic rather than an intentional foul being committed.

The Chelsea boss said: "It is frustrating seeing a penalty like that given - there must be a new rule set out, we have them for two-footed tackles, now we [must] have to have them for players who stand out their leg on purpose, clipping the leg of a defender on purpose to fall to give a penalty.

"On the same weekend, we had two incidents of that from [Manchester City winger] Adam Johnson and Welbeck.

"So there needs to be a new rule for penalties when the attacker purposely sticks his foot out to dive for a penalty."

Everton counterpart David Moyes is grateful for Victor Anichebe's knack of scoring goals at the right time but is reluctant to call him a 'super sub'.

The Nigeria international is the Toffees' joint-top scorer with four goals in nine appearances of an injury-hit season, level with defender Leighton Baines who has played 29 times.

Three of those strikes have come in seven matches since he returned to the first team on New Year's Day and they have been significant goals as they helped secure five points on their own.

He hit the winner against West Brom and earned 1-1 draws at Aston Villa and Wigan, last weekend - all after coming on as a second-half substitute.

Moyes is looking for the 23-year-old to enjoy a long run in the side to show he is over his injury problems, having missed almost a whole year spread over the 2008/9 and 2009/10 seasons after knee surgery, suffering a further knee injury last season and a groin problem in September.

"I don't think Victor would ever be classed as a clinical finisher," said Moyes.

"He makes a lot of assists but has come on and played a part in scoring a few goals.

"If you had said to me in the past did I ever think Victor was a super sub I'd say definitely not.

"But I don't really care what you call them. If people come on and score goals I am delighted, whether it is for 20 minutes or from the start of the game.

"We needed a goal last week (against Wigan) when we weren't playing well enough but got one back to get us a draw.

"He has started a couple of games, come off the bench in a couple of games and he is doing okay and we did miss him because he allows us to play in different ways.

"The big thing is he needs to get over his injury problems completely; he's had one or two scares this week and we need to see how he is."

Everton face Chelsea on Saturday having not lost at home against them for three years.

Moyes recognises the fourth-placed Londoners are having something of a transitional period following the arrival of former Villas-Boas in the summer.

But he believes the Portuguese has to be given time, something which is not always a readily-available commodity at Stamford Bridge, to make his mark on the Barclays Premier League.

"I think Chelsea have changed their style after their manager changed," said the Toffees boss.

"When you come into a new club you need to make some changes, you have to change one or two players who might be coming to the end of their time and it is always going to be hard to do that.

"It is a big club. If you go to Chelsea there are big expectations, there is a level that you are expected to reach.

"People want instant results all the time and it doesn't always happen in football.

"But the manager did great at Porto so he earned the right to get a chance at the Chelsea job and he looks as if he is doing a decent job."

Despite there being seven places and 13 points between the two sides Moyes sees no reason why they cannot bridge the gap, on the pitch at least, having dispatched league leaders Manchester City on their last home appearance.

"Over the years we have embraced these games because we are always seen as a little bit of the underdog," said the Scot.

"We have always tried to come out with some bulldog spirit and we've had a bit of success - though not as much as I would've liked.

"When you come up against sides who have built teams costing many millions with great players no-one is talking about that.

"Thankfully in our last game against a big team we were able to show what we can do."