Sportsmail understands that Spurs boss Harry Redknapp was in advanced talks to bring the 33-year-old full-back to White Hart Lane, in what would be the shock signing of the January window.
But Moyes declared they will not welcome any offers from their Barclays Premier League rivals, saying the former Manchester United and England star is staying at Goodison Park.
Hands off: Everton boss David Moyes (R) has warned Tottenham that transfer target Phil Neville is not for sale
'I spoke with Harry Redknapp briefly before the transfer window opened. Daniel Levy and Bill had an even briefer conversation at our recent game against Spurs and mutually agreed that this would go no further,' Moyes told the club's official website.
'At no time was any offer made - nor would one have been welcomed. Phil Neville is our captain and is an important part of the Everton set-up.'
Neville has 18 months of a four-year contract to run and, because of his age, the offer from Tottenham only extends that far. But Neville sees this as one last opportunity to play Champions League football, as well as to be part of the exciting team Redknapp has built.
Staying put: Moyes is reluctant to allow his captain to leave for White Hart Lane, despite only 14 months left to run on his contract
It is understood that a fee of around £1.5million has been proposed but Moyes, while reluctant to see his captain leave, might be prepared to consider a player exchange.
Tottenham's desire to sign Neville comes hot on the heels of Redknapp's attempts to bring the defender's former United team-mate and good friend David Beckham in on loan from LA Galaxy.
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