Everton are bracing themselves for another Manchester City bid for Joleon Lescott but insist they will not sell the England international even for £30million.
Lescott arrived back from the club's Canada and USA tour on Friday and is expected to play at Coventry on Sunday in the club's next pre-season friendly.
Everton have turned down bids of £15million and £18million from City and there is now thought to be a £22million offer on the table soon.
But club sources at Goodison Park are making it clear their attitude has hardened over the issue to the extent even a bid approaching £30million would be rejected.
Lescott is also now aware the only way that stance will change is if he asks for a transfer.
Chairman Bill Kenwright and boss David Moyes have been adamant all summer they will not sell any of the side that reached the FA Cup final and finished fifth in the Premier League last season.
Everton may be working under financial restraints but sources underline they are under no pressure from the banks to sell players, as has been the case in the past.
City boss Mark Hughes has refused to rule out another move for Lescott but Everton are making it very clear he is wasting his time unless Lescott changes the dynamics of the situation by demanding a move.
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