Newcastle go to City tomorrow level on points with the defending champions. The Toon sit sixth behind fifth-place City on goal difference.
Asked about City's problems this season, Howee said: "I am not focused on Man City, Pep (Guardiola) will do that and I will leave it to him. For us every season is an opportunity to make new ground.
"We have done well in the cup competitions; now we need to look at the next two Premier League games. The next couple of games is probably season-defining for us."
He continued: "I think they've been sensational - and so consistent - for so many seasons, which is so difficult to do at this level because of the standard of the league. I think that's what we've seen with the standard of the Premier League, congesting in its force, really.
"Every team is very difficult to play against. We've found out recently in a couple of home games if you drop by 1%, you can get beaten. Every game is very difficult, nothing's given to you.
"I think it's been great for the Premier Leagues like that because you never know what what's gonna happen when you go to a stadium now, any stadium. And I think it's producing a a really entertaining Premier League this year, but Manchester City are still a very, very good team, I think statistically at home they've still been very strong.
"So for me they're still the benchmark and we have to try and produce our best performance to try and get something for this match."
The match could be decided in a shootout between Newcastle striker Alexander Isak and City star Erling Haaland. And Howe is convinced Isak is now beginning to match the Norwegian in terms of consistency.
He said, "You look at Haaland's consistency over a long period of time, there's no doubt in that and Alex is certainly doing the same. Since he's come to this club, I think he's been been absolutely sensational for us.
"So we're looking to try and get him in the game as much as we can and I always say the same thing - we need to provide the foundation for him to perform at his best levels.
"Alex has to perform as well, but you know, in these types of games, he's maybe not gonna get the loads of chances but we need to try and get him in the right areas and try and get him the ball in the key areas."
Italy midfielder Sandro Tonali is another Toon player that has left Howe happy in recent games.
"It is well documented how good he is on the ball, he is very calm, composed, positive in his passing, very good technically. But, the off the ball work he does, the transitional aspect of his play, has been at the highest level and it really helped us."