Everton will reject any formal bid from Manchester United for Marouane Fellaini and Leighton Baines, with Roberto Martinez intent on retaining his two key assets at the club for his inaugural season in charge.

United’s manager, David Moyes, is weighing up making a joint offer worth a minimum of £30 million (Dh169.61 million) for Fellaini, who would strengthen his midfield, and Baines, who would provide serious competition to Patrice Evra at left-back.

But Everton have made it clear that neither player is for sale, with the club mindful that, having lost Moyes to United, the transfer of either or both players to the champions would be difficult to countenance.

However, a higher offer of between £35 million and £40 million for Fellaini and Baines may test Everton’s resolve.