An offer which Everton is not interested in entertaining, according to reports.
Everton have rejected Manchester United's bid for Leighton Baines as they insist the defender is not for sale at any price.
Their former manager David Moyes has made a move, expected for some time, to take the England left-back to Old Trafford with him.
However, Everton are in no mood to allow one of their prize assets to leave and are not prepared to negotiate. United have made an offer for Baines in the region of £12m.
Although that figure is way below what Everton believe is the market value for the 28-year-old, who is challenging Ashley Cole as England's first-choice left-back, the club consider it irrelevant as they have no intention of letting him go.
It's hardly surprising that Moyes should try to poach Baines from Everton. He knows what the talented left-back is capable of and also knows that Manchester United's first choice at the position, Patrice Evra, is 32 and is probably ripe to have his starting gig stolen away from a younger player like Baines.
Baines is a crafty defender who is particularly adept at joining the attack and swinging in crosses with pinpoint accuracy. He is a threat on set pieces from wide areas and would provide dangerous, overlapping runs, giving United another focal point for their already potent attack.
Of course, Everton won't let him go for anything less than a hefty fee, certainly much more than the £12 million United are rumoured to have offered. With Moyes gone—and Marouane Fellaini's release fee likely to be triggered by a big-spending club—Everton will try to hold on to Baines at all costs.
Baines was against excellent in 2012-13, starting all 38 Premier League games for Everton and scoring seven goals and adding six assists in all competitions from his defensive position.
Baines would be a perfect fit for United, and the Red Devils are unlikely to allow this setback deter them in their pursuit of him. In fact, it would hardly be shocking if Moyes brought both Baines and Fellaini with him to Old Trafford.
But not without Everton putting up a fight, obviously.