Sunderland boss Ricky Sbragia insists striker Kenwyne Jones and midfielder Dean Whitehead are not for sale.
Tottenham had been linked with a £15million swoop for Trinidad & Tobago international Jones, while Hull City boss Phil Brown claimed he had made an enquiry about Black Cats captain Whitehead.
But Stadium of Light manager Sbragia is determined to retain the services of the duo and will not allow them to depart during the winter transfer window.
The Scot said: "There's no way I will be selling my best players, it's as simple as that. I have always said that.
"I don't care what Spurs do, at the end of the day, he (Jones) won't be going anywhere."
Jones, a £6million signing from the Saints during the summer of 2007, has been a big hit on Wearside since and has also been linked with Saturday's opponents Aston Villa.
However, Sbragia is determined to keep Jones and strike partner Djibril Cisse together, with the Frenchman having admitted earlier this week that he is keen to make his loan move from Marseille permanent at the end of the season.
Sbragia said: "He [Cisse] has been excellent for me. He has come into the club, he has nested in well, he likes the area, and what he has done, he is scoring goals and that's what he is paid to do.
"He and Kenwyne are making a good partnership, so I can't see the point in breaking it - and I can't understand why we would want to sell our best players to teams around us.
"That I can't quite understand. There are no circumstances in which any of my players will be leaving."
There was a similar answer too for Hull City counterpart Phil Brown, who claimed after Wednesday night's FA Cup third-round replay victory at Newcastle that he had made an offer for Black Cats captain Dean Whitehead.
Sbragia, who contacted Brown on Wednesday to recall defender Paul McShane from his loan spell at the KC Stadium, said: "I spoke to Phil yesterday and he never mentioned it.
"I see he mentioned it after the game last night, but that's how it goes, I gather.
"At the end of the day, I spoke to him about Paul yesterday and that was as far as it went.
"Dean won't be going anywhere, it's as simple as that."
Meanwhile, Sbragia, whose search for defensive reinforcements is continuing despite McShane's return, confirmed that midfielder Liam Miller is expected to join QPR on loan for the rest of the season later today.
He added: "We've enquired about a couple and we're just waiting to see what happens."