Everton have turned down a transfer request from Joleon Lescott, who is being targeted by Manchester City.
The Goodison Park outfit have knocked back bids of £15m and £18m from City for the centre-half.
"I have always said that we are not selling any players and that has not changed," Toffees boss David Moyes told the club's website.
Lescott, 26, is currently on international duty with England ahead of a friendly against the Netherlands.
But he played in a friendly for Everton in a 2-1 win over Malaga last Friday and was cheered throughout by the Merseyside club's fans.
But, if the supporters were trying to urge Lescott to stay, their attempts appear to have fallen on deaf ears as he has put his desire to leave the club in writing.
Lescott joined Everton for £5m in June 2006 from Wolves and has developed into one of the Premier League's leading defenders.
He can play at left-back as well as at the heart of the defence and his progress has also resulted in him becoming a regular in the England squad.
His qualities have now attracted City, who have been on a spending spree this summer as manager Mark Hughes bolsters his squad.
Hughes has already signed strikers Carlos Tevez, Roque Santa Cruz and Emmanuel Adebayor as well as midfielder Gareth Barry.
The City boss has also drafted in central defender Kolo Toure but wants more depth at the back, which Lescott would provide.
But Moyes has refused to budge on his stance that he will not sell, especially to a club that has similar ambitions of breaking into the Premier League's top four.
