David Moyes insists Everton currently have no plans to sell Iliman Ndiaye.
Ndiaye continues to be touted for a move away from Hill Dickinson Stadium before the transfer deadline after Al-Hilal emerged as potential suitors earlier this summer.
Although no approach from the Saudi Pro League outfit materialised, the Senegal international is now being tipped for a switch to Manchester City before Tuesday.
The Blues forward has made no secret of his personal ambition to someday play in the Champions League, which would see Enzo Maresca’s side fitting the bill.
A potential exit for Ndiaye is expected to open the door for Jack Grealish’s return to Merseyside, having impressed during a loan spell which was cut short last January.
However Moyes dismissed suggestions that a decision on the City winger has made by Everton while also confirming they are yet to receive offers for Ndiaye.
“We’ve not made any final decisions on that,” said the Scot.
“We are in the recruitment business at the moment and we’re looking to see if we can bring some players in, if possible.
“But there’s no guarantee and to name just one person would be wrong.
“I wouldn’t talk about individual players at other clubs. Jack’s not at our club.
“He was brilliant for us, a great boy, but it’s wrong for me to talk about him when he’s at another club.
“We’re certainly not in a hurry to sell our best players, that’s for sure.”
He added: “I don’t think we need to do any more [on that]. We’ve got nothing to be concerned about.
“As far as I know, we’ve had no contact from any club. Somebody told me we had contact from, I think it was Al-Hilal, in the summer but we heard nothing from them.
“A lot of stuff that floats around (about players) is not always true. Maybe this is true? But certainly, the stuff previous wasn’t.”