A statement on Everton's official website has revealed that the club have rejected a bid from Manchester United for two of their players, believed to be Leighton Baines and Marouane Fellaini.
It is said that the offer was in the region of £28m, but the statement branded the offer "derisory and insulting".
"Everton can confirm that it has received bids from Manchester United for two players. Those bids were immediately rejected out of hand as derisory and insulting," read the statement.
"The club did not make public these details as it was vital Roberto Martinez's preparations for the opening game of the Premier League season were not disrupted in anyway."
Everton started their league season with a 2-2 draw with Norwich City at the weekend.