Everton manager Roberto Martinez has reiterated that defender John Stones is not for sale.
Chelsea have reportedly made two bids for the 21-year-old centre-back and will go in with a third, but it has been suggested that Manchester United have also entered the race to sign him.
"I have said before the player is not for sale and that is the end of it," Martinez told Sky Sports News.
"Our situation has been very clear from the beginning. We are not a selling club who will lose our best performers.
"He is very important player for us and we are looking forward to seeing the best of John over the next few seasons, not just the next few weeks."
Stones made 31 appearances for the Toffees last season.
