Manchester United have had an improved £36million bid for Leighton Baines and Marouane Fellaini swiftly rejected by Everton, according to The Guardian.
The Premier League champions have been in pursuit of the Toffees duo for much of the summer, but have so far been unsuccessful in negotiations with the Merseyside club.
Red Devils boss David Moyes is keen to be reunited with both players at Old Trafford, and failed with a £28million joint bid for the pair two weeks ago.
Everton described the offer as "derisory and insulting" and told Manchester United that neither player was for sale, and would not be leaving Goodison Park before the close of the transfer window.
That hasn't deterred Moyes from making another offer for Baines and Fellaini, with the total summing amounting to £8million more than the previous bid.
The latest setback represents the third rejected offer for the England international left-back, while the common view is that Manchester United stand a better chance of signing the Belgian midfielder on his own.
Neither Baines or Fellaini have submitted transfer requests at Everton, and will continue to turn out for their current club regardless of how frustrated they might turn out to be.
Roberto Martinez remained typically positive about the whole situation, though admitted that chairman Bill Kenwright will have the final say on any incoming or outgoing transfers at the club.