Everton have rejected Manchester United's latest bid of £36 million for Marouane Fellaini and Leighton Baines, according to The Guardian.
New United boss David Moyes has already seen a bid for the duo rejected this summer after Everton labelled an offer that valued Fellaini at £16 million and Baines at £12 million as "derisory and insulting".
But the former Everton boss was confident in landing the star duo with the latest improved bid.
However, Everton have still not been convinced to let the pair leave for £36 million and are willing to hold on to as much as possible from the double swoop.
England full-back Baines, 28, has reportedly already pleaded Everton boss Roberto Martinez to agree a transfer fee with the Red Devils, while reports suggest that midfielder Marouane Fellaini has also asked for a transfer.
The 25-year-old Belgian is keen to reunite with former boss Moyes, who brought him to the Premier League back in 2008.
The former Standard Liege star has not yet submitted an official transfer request but has informed the Merseyside club that he wishes to join Red Devils.
Manchester United have refused to end their pursuit for the pair and are poised to return with an improved bid before the transfer window shuts on September 2.
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