Everton have rejected Manchester United's bid for Leighton Baines as they insist the defender is not for sale at any price.
Former Toffees manager David Moyes has made a move, expected for some time, to take the England left-back to Old Trafford with him.
However, the Merseysiders are in no mood to allow one of their prize assets to leave and are not prepared to negotiate.
Press Association Sport understands United have made an offer to Everton for Baines, with reports suggesting their opening bid was between £10million and £12million.
While that figure is way below what the Toffees believe is the market value for the 27-year-old, who is now challenging Ashley Cole as England's first-choice left-back, the club consider it irrelevant as they have no intention of letting him go.