Everton manager David Moyes has refused to be drawn into the debate on recent referee performances.

The Toffees take on Liverpool in the FA Cup semi-finals this weekend and Reds boss Kenny Dalglish has complained about recent decisions from officials that have gone against his side.

However, Moyes believes that it is all a tactical mind game by the Liverpool chief.

"A similar thing happened before the first derby this season, when we got a player (Jack Rodwell) sent off," Moyes told reporters, when asked if Liverpool were attempting to put pressure on the match officials.

"I don't know what Liverpool's business is. We are not arguing with the referees at Everton.

"We've had bad decisions here and have had to take them on the chin. I've not made too big fuss of it."

Everton are currently above their Merseyside rivals in the Premier League as they sit a point about Liverpool in seventh place.