Roberto Martinez claims that Everton do not have the temptation to sell Leighton Baines and Marouane Fellaini to Manchester United before the close of the transfer window.
The Everton duo have been the subjects of a combined bid from the Premier League champions, which was rejected as 'derisory and insulting' by the Goodison Park club.
Manchester United reportedly approached Everton with a £28 million proposal to claim the signatures of both players, but the offer falls well below the valuation the Toffees have placed upon their prized assets.
David Moyes now reported to be considering splitting up their offers for Baines and Fellaini in the hope of securing at least one deal before the transfer window, but Everton have no intention of losing their best players.
"There is no temptation. In football you want to keep your best performers and that is where we are," Martinez told reporters.
"You always get into a debate when there is a club that matches the valuation of a player. Then you need to make a decision.
"That has never been the case and where we are is we want to keep out most influential players and build from that.
"It has been well reported what the approach has been. We take it as a football compliment and move on. Now the focus has to be the games."
Along with Baines and Fellaini, Manchester United are also being credited with interest in Southampton youngster Luke Shaw and Real Madrid's Luka Modric, as they look to recruit reinforcements in defence and midfield.