Everton are under no pressure to sell Leighton Baines to Manchester United or any other interested club according to manager Roberto Martinez.
The England full-back has been targeted by the Old Trafford outfit for some time now, and United manager David Moyes - who spent 11 years with the Toffee's prior to taking over from Sir Alex Ferguson - has made bids for Baines.
In the summer The Red Devils had multiple joint bids for Baines and Marouane Fellaini rejected. United did eventually sign Fellaini but couldn't strike a deal for the 22-cap England international.
With only 18 months remaining on the 29-year-old's contract at Goodison Park and with no talks of an extension so far, it had been expected that United would make fresh attempts to sign their target.
However, Martinez, the man who took over from Moyes in the summer is cool on the situation; "If I want a player I need to match the valuation to then put the other club and the player in a situation to make a decision,
"We have never been in a situation where the valuation has been matched with Leighton.
"As a club we don't need the money. We don't need to balance the books and that is a situation we wanted to have - to make football decisions, not financial decisions.
"We don't want to sell Leighton. When you are in a position when you have to bring money then are relying on what you can sell. We are not in that position.
"We're not in talks with him about a deal. We don't have to say it publicly but nobody is for sale."
Everton have made a good start under former Wigan Athletic manager Martinez and are currently fifth, though they could jump to fourth today if Chelsea lose to Arsenal.
Meanwhile Moyes has struggled with the defending champions and they could be as low as eighth heading into Christmas Day.