Former Toffees manager David Moyes has made a move — expected for some time — to bring the England left-back to Old Trafford.
However, the Merseysiders are in no mood to allow one of their prized assets to leave and claim they are not prepared to negotiate.
It is understood United have made an offer, with reports suggesting their opening bid was between £10 million (€11.7m) and £12m (€14m) but the Toffees say they have no intention of letting him go.
In Spain, the Carlo Ancelotti era is up and running at Real Madrid after the club yesterday confirmed the signing of playmaker Isco on a five-year deal from Malaga — beating off competition from Manchester City.
Isco, 21, has long been linked with Madrid and the arrival of new coach Ancelotti, who was unveiled this week as the successor to Jose Mourinho, has accelerated the transfer.
The terms of the deal were not disclosed, but reports in Spain suggest the fee will be around €27 million.
“From what I have seen of him, it’s clear he has a lot of quality,” said Ancelotti. “He could get into any team in the world, so he could also play for Madrid.”
Russian star Andrei Arshavin is also out of the Premier League. He has rejoined former club Zenit Saint Petersburg on a two-year deal after his contract with Arsenal expired.
Elsewhere, 28-year-old defender Liam Rosenior has committed his future to Hull by signing a new two-year contract with the Premier League club.
Another newly promoted side, Cardiff City, are set to complete their first summer signing with the acquisition of striker Andreas Cornelius from FC Copenhagen for an undisclosed fee.
Defender Danny Simpson has become relegated QPR’s first signing of the summer. Rangers boss Harry Redknapp has agreed a three-year deal with Simpson, who is a free agent after his Newcastle contract expired.
Sunderland have agreed a deal to sign Le Havre defender Benjamin Mendy, according to the French club while Swansea have completed the £2.5million signing of defender Jordi Amat from Espanyol on a four-year contract, subject to a medical and international clearance.