Roberto Martinez has said he has yet to receive any further contact from Manchester United about Marouane Fellaini and Leighton Baines.
The Everton manager is adamant that he is under no financial pressure to sell either player if and when another bid arrives from Old Trafford -- the Premier League champions have already seen a £28 million double offer rejected.
United are expected to make another attempt to sign midfielder Fellaini before the end of this week, and they could yet make a third move for left-back Baines.
Asked whether there had been any new contact, Martinez said: “No. There’s been no other news. There’s going to be lots of talk about the transfer window, but that’s not what we’re going to be focusing on now.”
United, managed by former Everton boss David Moyes, had a £12 million bid for Baines rejected in late July before tabling their double offer, which was dismissed by Everton as “derisory and insulting”.
Moyes and United have until next Monday’s transfer deadline to make any final offers for the pair, with reports suggesting a £20 million bid for Belgium international Fellaini could be imminent.
“When you talk about player valuations, that goes down to the market,” Martinez said. “The value that the market puts on players depends on whether you need to sell as a football club. There are many football clubs that need to sell, to get some funds in. Then, the price can be different.
“You get other situations where you don’t need to sell. You don’t want to be in a situation where you lose your best performers. Every situation is quite different and unique.
“We are in a position where we don’t have to sell. We know exactly where we are internally. We are very, very strong financially, and we don’t have to sell at all.”
Martinez also played down suggestions that he had made an offer to his former club Wigan for midfielder James McCarthy. “There has been no bid made,” he said. “I think it’s quite easy to understand that James is a player I signed at a young age and I’ve got huge admiration for him, so it doesn’t take much to create a little bit of a story. But there has been no bid.”
However, the manager said he was still looking to add to his squad, explaining: “We’ve still got a few days of the window left. As we should do, we will try to identify any help to the players that we have.”
Martinez said he was determined to avoid letting the final days of the transfer window distract him from his first cup tie since guiding Wigan to the FA Cup last May -- he will lead Everton into action in the Capital One Cup second round at home to League One Stevenage on Wednesday.
Midfielder Darron Gibson is back in training after missing the start of the season with a knee problem, but is unlikely to be risked, while centre-back Antolin Alcaraz is expected to return to full training at the end of this week after more than a month out with a hamstring injury.