Newcastle boss Allardyce insists on Taylor, Martins stay
Allardyce told the Evening Chronicle: "While they say everybody has got his price, I can tell them that Steven Taylor is not for sale."
Taylor is out of contract at the end of the season and has as yet been unable to agree a new deal with the club at which he emerged from the academy.
The Nigeria international, who is currently away at a national team training camp in Malaga ahead of the African Nations Cup, was heavily linked with a move away from St James' Park during the summer after it was revealed there was a £13million get-out clause in his contract.
However, Allardyce said: "We have had no contact with Villa or City about Obafemi Martins, but I can tell them - and anybody else, for that matter - that he is not for sale."