Everton defender John Stones has been a popular transfer target, as Chelsea have aggressively pursued the 21-year-old defender.
Manchester United will also reportedly join the bidding war for Stones, but the Daily Star reports that Everton boss Roberto Martinez insists Stones is not for sale.
“I have said before the player is not for sale and that is the end of it. Our situation has been very clear from the beginning. We are not a selling club who will lose our best performers,” Martinez said.
Chelsea were planning to come back with a £30m offer, but it seems the Toffees will reject the offer.
The Blues are believed to have angered Martinez after making their pursuit for the England international public.
Manchester United understood to be keen to take advantage of the situation and will reportedly use Jonny Evans as bait in a player-plus-cash deal.
The Blues are making efforts to strengthen its defence this summer, and the London club are believed to be on the verge of completing a deal for Augsburg defender Baba Rahman.
United boss Louis van Gaal has signed right-back Matteo Darmian to help ease the club’s defensive woes, and the Red Devils are understood to be close to completing a deal for Valencia centre-back Nicolas Otamendi.
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