Everton manager David Moyes has said he doesn't want to sell midfielder Jack Rodwell to Manchester United
United are favourites to land the 20-year-old, with rumours circulating that Sir Alex Ferguson will bid £25 million for the England under-21 international.
Rodwell is seen as a long-term replacement for Paul Scholes, who in the twilight of his career, is expected to retire after next season.
But Moyes said: "“I am reluctant to sell Rodwell because I’m trying to build a football team, not dismantle one.
"I wanted to keep Wayne Rooney. I also want to keep Jack.
“I am reluctant to sell my best players. I don’t see that as being good for any manager.
“But I also understand that there may be financial situations which might mean that has to be the case.”
The sale of Rodwell, who signed a new five-year deal last summer, could gives Moyes the funds to invest in his wafer thin squad, finances that have rarely been available to the Scot, who celebrates nine-years at the club at the end of the week.
The Old Trafford club have been bereft of a dominating midfielder player since the departure of Roy Keane in 2005, and although Rodwell wouldn't be an out-and-out replacement for the Irishman, his potential at just 20 years old has attracted Ferguson to target him this summer.