Reports on Thursday suggested Wigan had tabled a £9million bid for the former Crystal Palace hitman and that the offer had been turned down.
"Everton have dismissed reports that they have received a bid for Andrew Johnson," read a club statement.
"Reports this afternoon (Thursday) claimed Wigan Athletic had been in contact with the Toffees and lodged a £9million bid.
"The same reports said the bid had been rejected by Everton. However, officials at the club have clarified that this is not the case."