Roberto Martinez has reminded Chelsea that Everton are a "big club with nine league titles" - and do not need to sell John Stones.
Chelsea have already failed with two bids for Stones but may yet return with a third for a player also reported to be on the radar of Manchester City and Manchester United.
Martinez, however, insists Everton are not a selling club and not necessarily a smaller one than the current Premier League champions.
Martinez said on Sunday after Duncan Ferguson's testimonial match: "We feel that we are a big club.
"You're going to get clubs that are working with big budgets because they have been working in the Champions League, but we are a club with nine league titles, the history and we have just celebrated a big moment.
"We are a big club. What we want is to build and what we want to do is concentrate on the future and we are not a selling club by all means.
"On the outside it seems turmoil and many things happening, but internally John comes in and trains and needs to try earn his place and keep improving, keep taking responsibility in the group and nothing else.
"There is nothing to discuss, he is not a player that is out of contract in ten months, he is not a player we don't want, he is a player that has a fantastic future with us and there is nothing to comment."
Stones picked up a knock in the 2-1 defeat to Villarreal at Goodison Park and was substituted with 20 minutes remaining, while Kevin Mirallas went off five minutes before half-time.
Martinez did not seem too concerned about the injuries after the match, however.
"We'll assess them in the next 48 hours," he said. "But I don't expect it to be anything too serious."