David Moyes believes Everton can level the playing field against Manchester City on Saturday despite the huge contrast between the two clubs.
City, since the takeover by Abu Dhabi-based billionaire Sheikh Mansour, have spent £500million on players in just over five years, won the title, the FA Cup and have played in the Champions League.
The Toffees, who have not won a trophy since 1995, are still struggling to find someone to invest in them after a number of years searching and have traditionally had to make one big sale every season to balance the books.
"It (the match) is maybe the ones who have and the ones who have not possibly but when we cross the white line tomorrow no-one is thinking what they've got and what we've not got," said Moyes.
"At the end of the day it is 11 versus 11 and if we can continue the record of making it hard for them and upsetting them then we will."
Moyes' recent record against City is good, particularly, at the Etihad Stadium where last year's defeat came after victories in four successive seasons.
Mancini's side are undefeated in 36 Premier League home matches, dating back almost two years to December 2010, but that does not concern Moyes.
"We didn't have a good record there against them last year because we lost but we played well and did a job on them," said the Toffees boss.
"They were very good at that time and we did a man-marking job on David Silva and I think we got to about 68 minutes before we conceded.
"You have to think where Everton were last season compared to now.
"We were a different team and we were in a different mindset then - but so were Man City because they were really flying.
"It has completely changed around: we are different now, we feel different about ourselves and have different players so we can approach the game in a different fashion.
"But can you tell me any team who attacks Man City? I went to watch them against Chelsea, the European champions, and I wouldn't say they really attacked them.
"We will try to have a go at them but there are teams maybe better than us who can't do it but we'll go there and try to make it work."
Everton will most likely be without Leighton Baines, who injured a hamstring in the midweek draw with Arsenal, and that leaves a huge hole not only at full-back but down the entire left flank.
Moyes could play Bryan Oviedo, whom he brought in during the summer, there or take the more pragmatic approach and shift centre-back Sylvain Distin.
"You can see it's not easy to replace good left-backs and that is why we got someone in early because we've not had any cover for Leighton," said the manager.
"He is can be our best attacker at times. His combination play is very good and a big part of the team."
Everton have drawn six of their last eight matches, which has resulted in their slip from second place in September to their current sixth spot.
Moyes knows his side need to find more goals to kill off games and is looking for striker Nikica Jelavic to rediscover his early-season form after finding the net just once in his last seven appearances.
"We want him to hold the ball up, bring people into the game, and he created one or two opportunities against Arsenal and had one great made by himself where he should at least hit the target," he added.
"That was a bit more like it, it was more encouraging, and let's hope he continues that.
"At the moment Felli (Marouane Fellaini) is getting the goals but we need him and Jela to end up getting quite a lot between the two of them.
"I said to the lads we need to keep making chances. In the opening six to 10 games people were saying Everton had created more chances than any club in Europe never mind England.
"We have not been doing bad but in recent weeks we have not been as good making and taking those opportunities."
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