Everton will tell Manchester United that Seamus Coleman is not available at any price this summer, according to reports.
The Irish full-back has emerged as the Red Devils' top target in his position after missing out on Dani Alves and Nathaniel Clyne, who is close to joining fierce rivals Liverpool.
Manchester United are believed to be gearing up to make £20 million offer for Coleman in the coming weeks, however according to the Liverpool Echo, The Toffees will knock back any offer put to them.
The 26-year-old is key to manager Roberto Martinez's plans for next season as he looks to bounce back from a disappointing campaign in which his team finished a lowly 11th having at one point flirted with relegation.
Coleman arrived at Everton in 2009 for less than £100,000 and has established himself as one of the most consistent full-backs in the Premier League. He has since made more than 160 appearances for the club and scoring 19 times.
Manchester United previously tried to sign another Everton full-back in Leighton Baines under former boss David Moyes, and their pursuit of Coleman is likely to end in a similarly frustrating manner.
Coleman penned a five year contract at Goodison Park last year and Everton are under no obligation to sell, meaning the Red Devils will have to come up with a sizeable offer to persuade their Premier League rivals to sell up.
Manchester United were forced to rely on converted winger Antonio Valencia ahead of specialist Rafael, who fell out of favour with Louis van Gaal last season. The Brazilian is expected to leave this summer, while his team continue their search for a replacement.
Manchester United are fast running out of full-back targets. Alves has signed a contract extension at Barcelona and for some reason they are letting Nathaniel Clyne slip through their fingers, and worse they're letting Liverpool get him.
Coleman is a superb player and would be a fine addition for Van Gaal but it seems as though he won't get his man. Who else could he sign? Fabio Coentrao has been on his hitlist for some time - and at the moment there really aren't any other options out there.