Everton have described as "derisory and insulting" a double bid from Premier League champions Manchester United for Marouane Fellaini and Leighton Baines.
According to media reports United, now managed by former Everton boss David Moyes, offered a total of 28 million pounds ($43.72 million) for Belgium midfielder Fellaini and England defender Baines.
"Everton can confirm it has received bids from Manchester United for two players," director of communications Alan Myers said in a statement on Monday. "Those bids were immediately rejected out of hand as derisory and insulting.
"The club did not make public these details as it was vital (manager) Roberto Martinez's preparations for the opening game of the season were not disrupted," Myers added in reference to Saturday's 2-2 draw at Norwich City.
United, who beat Swansea City 4-1 in their opening match on Saturday, are yet to make a significant transfer-window signing although Wilfried Zaha, who joined in January and was loaned back to Crystal Palace for the rest of the season, has arrived.
Moyes, who replaced the retired Alex Ferguson in the close season, signed Fellaini and Baines during his time at Everton and they are both key players for the side who finished sixth last season.
According to media reports, Fellaini had a release clause in his contract that would have been triggered by a bid of 23.5 million pounds but that element of his deal expired recently.
Martinez replaced Moyes at Goodison Park and has also gone back to his old club for reinforcements, signing defender Antolin Alcaraz, goalkeeper Joel Robles and striker Arouna Kone from relegated Wigan Athletic.
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