Everton manager David Moyes has reiterated that he has 'no intention' of selling defender Joleon Lescott.
The Toffees confirmed on Tuesday that the club have turned down a transfer request from Lescott, amid interest from Manchester City.
It is reported that affluent club City have seen two offers rejected by their Premier League rivals, the latest thought to be in the region of £18million.
Moyes is determined to keep 26-year-old Lescott at Goodison Park, despite the temptation of making an impressive profit on a player he bought from Wolves for £5million.
The Scottish coach told the club's official website: "We will continue to work with him as we appreciate his many qualities as a player.
"I have said all along that I have no intention of selling my best players.
"Joleon is simply not for sale."