Everton chief Robert Elstone insists no offer from Manchester City will be considered for defender Joleon Lescott.
Everton received a City bid on Thursday, and have now made their response, chief executive Robert Elstone saying: "As a club, we have publicly stated - as recently as Wednesday night - that we do not intend selling any players.
"David Moyes' primary focus is on building a squad so that we can continue to compete effectively in what is the most competitive league in world football."