Sportsmail exclusively revealed that Harry Redknapp has put Neville top of his January recruitment list and the Spurs boss confirmed his interest when he arrived at his club's Chigwell training base yesterday morning.
Unsurprisingly, Moyes later issued a statement maintaining that he has no intention of letting Neville leave this month - or any time in the future.
Read how Sportsmail exclusively broke the story of Tottenham's approach Hands off: Everton boss David Moyes (R) has warned Tottenham that transfer target Phil Neville is not for sale
But regardless of Everton's toughstance, it is understood Tottenham are unlikely to be deterred and willcontinue to try and bring the former England defender to White HartLane.
Neville, who turns 34 next week, has18 months left on his current four-year deal and Tottenham believe thelure of a shot at the Barclays Premier League title, plus the offer ofChampions League football, will be impossible to turn down.
Preliminary discussions have takenplace at boardroom level between Tottenham chairman Daniel Levy and hisEverton counterpart Bill Kenwright.
Moyes confirmed Tottenham hadenquired about Neville's availability last month and again after thetwo sides met at Goodison Park seven days ago but that, as far as heis concerned, is where the matter ends.
Hot spur: But Tottenham won't relent after some excellent displays by Neviile against the Londoners
'I spoke with Harry briefly beforethe transfer window opened,' said Moyes, who signed Neville in a£3.5million deal from Manchester United in August 2005.
'Daniel Levy and Bill Kenwright hadan even briefer conversation at our recent game against Spurs andmutually agreed that this would go no further. At no time was any offermade nor would one have been welcomed. Phil Neville is our captainand is an important part of the Everton set-up.'
Neville, who is widely regarded atthe club as being a manager in the making, has huge respect in thedressing room and has been integral to the progress Everton have madein recent seasons. That is why Moyes is adamant whatever fee Tottenhamwere to offer would not be enough to cover Neville's influence.
But Redknapp remains a huge admirerof a player who has won 59 caps. Publicly he has acknowledged thecomplexities of any potential transfer but privately he hopes thatpersistence will pay off.
He said: 'We played them twicerecently and Phil is a real leader for them but I'm sure David wouldn'twant to lose him, so it will be a difficult one.'
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Explore more:People: Bill Kenwright, Phil Neville, Daniel Levy, David Moyes, Harry Redknapp Places: United Kingdom