Everton manager Roberto Martinez has insisted that he will not sell Marouane Fellaini or Leighton Baines to Manchester United, according to the Express.
The Merseyside club rejected a £28m joint bid for the pair earlier this week, labelling the offer as ‘derisory and insulting’.
United are expected to return with an improved bid, but Martinez has insisted that he wants to keep hold of his two most influential players.
Elsewhere, Paris Saint Germain are interested in signing United winger Nani, according to the Mail Online.
The 26 year old, who is currently suffering from injury, has one year remaining on his current deal at Old Trafford and has been linked with a move away from the club all summer, though manager David Moyes is under no pressure to sell any of his players.
Meanwhile, Chelsea will refrain from making a third bid for Wayne Rooney until after the clubs match at Old Trafford on Monday evening.
United have so far rejected two bids, the latest in the region of £25m, from the Blues for the 27 year old England international.
Rooney set up the United’s third and fourth goals in Saturday’s 4-1 win over Swansea City after coming on as a substitute, though the striker notably didn’t celebrate with his teammates.