Everton boss Roberto Martinez has insisted that the club does not have to sell players in order to balance the books this summer.

The Toffees, who have added five new faces to their squad in recent months, have rejected three bids from Manchester United for Leighton Baines and Marouane Fellaini.

"You always want to keep your good performers and we have had interest in our players which I see as a fantastic compliment," Martinez told the club's official website.

"We are in a very good financial position and we don't have to sell to balance any books and that gives you a good strength.

"You never know what is going to happen but we are looking strong to finish the window in a stronger position than we were when it opened."

Everton drew their third consecutive match of the Premier League season on Saturday at Cardiff City.