The Premier League rivals meet at the Boleyn Stadium, knowing that the winners will secure a Fourth Round tie with either Doncaster Rovers or Bristol City.
West Ham United v Everton
The FA Cup
Third Round Proper replay
7.45pm, Tuesday 13 January 2015
Boleyn Stadium, West Ham United
Winners receive £67,500 from prize fund
Live on BT Sport
Allardyce’s side go into the match with form on their side, after an impressive season so far and the memories of their performance in the 1-1 draw a week ago still fresh.
But the Hammers boss knows it has not been easy for Martinez this term, given their hectic fixture schedule, and feels growing criticism of the former Wigan Athletic boss for his style of play is harsh.
"Whilst Everton are having a sticky patch at the moment, I'm not sure that is down to Roberto's philosophy," said Allardyce.
"It is about players going out and playing to the best of their abilities.
"Everton at the moment, because they have had the extra games with the Europa League, it has told.
"It is nothing to do with his belief and philosophy. They have found it difficult to cope with more injuries and more games."
Allardyce has targeted success in The FA Cup for his side this season, with the Hammers sitting fifth in the Premier League.
Last season they exited the competition at the Third Round stage when they lost 5-0 at Nottingham Forest, but Allardyce is keen to make the most of their improvement this season.
"We're on the up at the moment and we've got a very big future ahead of us," added Allardyce.
"We’re moving into the new stadium so the club could be bigger than it has ever been in the next four to five years."
Highlights from the first tie at Goodison Park
