Everton manager Roberto Martinez is insistent the club will resist transfer bids for their top players.
With the window opening on Wednesday reports are already circulating that former Toffees boss David Moyes will return with another approach for left-back Leighton Baines having failed with an attempt to take him to Manchester United in the summer.
Speculation has also linked Moyes with a staggering £50million move for midfielder Ross Barkley but Martinez is adamant they will not cave in to big-money bids.
Asked whether he was confident they could resist approaches from other clubs Martinez said: "Yes. Absolutely. There is not even a doubt.
"I have said it many times that in football you can't fight the trend of the game but what you can dictate is the timing and everything you do should be for the good of the club.
"We have done it (resist bids) before. Everything that happens needs to be to improve the squad, to give it a longer-term in relation to the strategy of the youth of the players and the blend you have with experience.
"That is based on football decisions and I can guarantee that will be the case in January 100 per cent."
Martinez was so confident on Barkley he even allowed himself a joke when discussing the reported transfer bid.
"50million? We wouldn't let anyone out on loan in January!" he said.
"He has a long-term contract and the first half of he season has been a real joy to see him grow and the second half of the season will be even better.
"When we are in a strong position financially. When you have to bring in money then it can be a real difficult position as you can be anxious and frustrated.
"When you have to make financial decisions the squad will not benefit but when you make football decisions then you are in a strong position.
"There is nothing to comment on. The stability we have from a financial point of view allows us to make football decisions and this January window is important for us to make sure we kick on and finish stronger than we started."
Martinez has said previously he would consider allowing Holland international John Heitinga and Croatia striker Nikica Jelavic to leave in January as both players want regular football with a World Cup coming up.
Heitinga has been linked with West Ham but the Toffees boss said there was no movement on either player so far.
"We are still focusing on tomorrow's game. It is such a busy period all that matters is preparing game by game," he added.