Everton have rejected a £28m offer from Manchester United for Marouane Fellaini and Leighton Baines.
The pair have been persistently linked with moves to Old Trafford since former Toffees boss David Moyes replaced Sir Alex Ferguson as the Red Devils manager in May.
United made their interest official last week by bidding £16m and £12m for Fellaini and Baines respectively.
Those valuations were deemed as derisory by the Merseyside club, who value Fellaini in excess of his £23.5m buy-out clause, which expired on July 31.
This is the second time that United have been unsuccessful with a £12m bid for Baines this summer.
