Everton will formally reject a second bid from Manchester City for England defender Joleon Lescott on Thursday.
The Goodison Park club have confirmed that an £18million bid has been received from City, and club sources insist that it will be turned down once chairman and owner Bill Kenwright has informed the rest of the board.
City made an initial £15million bid for the 27 year-old last week, which was rejected, and Everton have been bracing themselves for another attempt to persuade them to sell the Birmingham-born centre-back.
This time the bid was immediately relayed to boss David Moyes in Salt Lake City, Utah where he was preparing his side for their friendly with the Major League Soccer All-Stars side.
The source reiterated Kenwright and Moyes' stance from a recent shareholders' forum when it was made clear that no player would be sold by Everton this summer against the wishes of Moyes.
Moyes underlined that view by saying "no player will be sold by this club".
But City are, as expected, being persistent.
Having failed to land John Terry from Chelsea they have completed the signing of Arsenal's Kolo Toure for £15million.
Now they are determined to add the versatile Lescott to their expensive new squad.
What now seems clear is that Moyes and Kenwright will dig their heels in unless Lescott makes an official transfer request, which would then make the club's position more difficult.
It is understood that Lescott, who lives in the Manchester area, would be interested in hearing City's plans for him.
One bargaining point has disappeared, with City defender Nedum Onuoha signing a new five-year contract at Eastlands.
It had been suggested that Everton may be prepared to do business if Onuoha could have been part of a new deal.
But by raising the bid by only £3million from their first attempt, City clearly have no intention of going close to the fee of around £28million that could see Everton being prepared to reconsider their stance.
Lescott joined Everton for £5million from Wolves in 2006, having fought his way back from serious injury.