Everton have turned down a formal transfer request from Manchester City target Joleon Lescott. The England defender has been the subject of two bids form Eastlands already but the Goodison club are staunchly refusing to let him leave.

Everton manager David Moyes has so far resisted bids of around €17 and €20million but the former Wolves player has now made his position clear and despite the refusal the Scot may find it hard to justify not selling a player who wants to leave for what would be a club record sale.

"I have always said that we are not selling any players and that hasn't changed," Moyes told the club's website today.

If Moyes continues to stand his ground he could force City's bid upwards and rethink his position, or he could keep the player, confident that he will give his all in a World Cup year.

Lescott is currently on international duty ahead of England's friendly against Holland and undoubtedly wants to remain part of Fabio Capello's plans ahead of South Africa 2010.

He extended the contract he signed in 2006 just last year and he has three more years to run on that deal, meaning he could fetch a similar price than what has been offered this year if City were still interested next summer.

But with City ready to effectively double his wages the former Wolves player, who was bought for €7.5million, is keen to move now.

His timing will not be welcomed by Everton fans, given the fact it is four days before the start of the new season, but it may well work to his advantage if pressure mounts on Moyes to take the cash for a player that wants out.

The manager would stil have until August 31st to replace Lescott and would have enough money to make a bid for someone like Hull City's Michael Turner, who would be available for around €10million, while still having change to spare.