Everton have rejected a formal transfer request from England defender Joleon Lescott, the English Premier League club said on Tuesday.
"I have always said that we are not selling any players and that hasn't changed," Everton manager David Moyes told the club website.
The 26-year-old's written request follows Everton's decision to turn down two bids from league rivals Manchester City, the last coming on July 30 for 18 million pounds ($29.71 million).
City have already spent over 90 million pounds ($148.5 million) this season signing strikers Carlos Tevez, Roque Santa Cruz and Emmanuel Adebayor as well as defender Kolo Toure.