Roberto Martinez laughed off a question about a £38 million ($63.44 million) offer from Liverpool for Ross Barkley.
Barkley, 20, has had a breakout season for Everton, scoring five goals in 30 appearances in the Premier League.
"Well, according to speculation we turned down £50 million ($83.5m) from Man United so we certainly wouldn't accept £38 million from Liverpool," said Martinez.