Everton will reject any formal bid from Manchester United for Marouane Fellaini and Leighton Baines with Roberto Martínez 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 £30m for Fellaini who would strengthen his midfield and Baines who would provide serious competition to Patrice Evra at left-back.

But Everton are clear that neither 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 £35m to £40m for the Belgian and the England defender may test Everton's resolve with the Merseyside's club current position potentially an initial bargaining move.