Seamus Coleman Player Profile
Paris Saint-Germain are claimed to have had a £20m bid for the Toffees ace rejected this weekend.
Coleman, 26, is also a reported transfer target of United Manchester United.
Yet neither side appear likely to land the ace after Everton set their valuation at over £50m, claim Sky Sports.
United manager Louis van Gaal is a known suitor of defender Coleman, although his interest is said to have cooled after Mateo Darmian's move to Old Trafford from Torino this summer.
Everton's resolve comes as Chelsea continue their pursuit of Toffees defender John Stones.
The Blues had a £37m bid for Stones rejected on Thursday - with Everton insisting they will not sell the England international.
“Everton have rejected a transfer request from John Stones," chairman Bill Kenwright said.
“Since the start of the window, we have resolutely turned down offers from another Premier League club for our player.
“John is not for sale and he will remain a highly-valued member of our first-team squad.”