It has been reported that Pep Guardiola's side had bid £18 million for the 29-year-old, although Pulis would not comment on the figure offered.
Pulis insists he wants to keep Evans at The Hawthorns but conceded that every player has a price.
"They made an offer and we've turned it down," said the Baggies head coach.
"I think every player is for sale at the right price. It would be crazy to say a team like West Brom won't sell if a team are going to put a huge amount of money in front of you."