Everton manager Roberto Martinez has insisted that they will not be bullied into selling reported Manchester United target Leighton Baines.
The England left-back was the subject of a failed bid from the Red Devils in the summer and United boss David Moyes is expected to return with a fresh offer for his former Toffees favourite in January.
The Goodison Park outfit have continually cashed in on some of their star names in recent years, with Joleon Lescott, Jack Rodwell and Marouane Fellaini among those to leave Merseyside, but Martinez has stressed that the club's finances will not force them into selling Baines unless an exceptional bid is made.
"If I want a player I need to match the valuation to then put the other club and the player in a situation to make a decision," he told The Mirror. "We have never been in a situation where the valuation has been matched with Leighton.
"As a club we don't need the money. We don't need to balance the books and that is a situation we wanted to have - to make football decisions, not financial decisions.
"We don't want to sell Leighton. When you are in a position when you have to bring money then are relying on what you can sell. We are not in that position. We're not in talks with him about a deal. We don't have to say it publicly but nobody is for sale."
Baines, 29, has 18 months remaining on his Everton contract.
