Everton have rejected a £15million offer from Manchester City for England international defender Joleon Lescott.
City have been linked with the former Wolves star for much of the summer but Everton are determined to hang on to their star players.
A brief statement on the club's official website from chief executive Robert Elstone read: "As a club, we have publicly stated - as recently as Wednesday night - that we do not intend selling any players.
"David Moyes' primary focus is on building a squad so that we can continue to compete effectively in what is the most competitive League in world football."
Chairman Bill Kenwright had earlier in the week said: "You heard what he (David Moyes) said and he said it right at the start of the summer and I think all of this speculation doesn't do anyone any favours.
"David Moyes, and only David Moyes I promise you, will make the decisions on the playing staff at this football club. He said - and he means it - nobody is for sale."
The 26-year-old has scored 17 goals in 142 first-team appearances for the Toffees since moving to Goodison Park three years ago.