"I have always said that we are not selling any players and that hasn't changed," Everton manager David Moyes told the club website.
Cash-rich Manchester City have long been been linked with the Toffees' stopper, with the Blues having already seen bids of £15 million and £18 million turned down, with a third and final offer of £20 million believed to be in the offing.
The 26-year-old, who arrived from Wolverhampton Wanderers in 2006, has made more than 100 Premier League appearances for the Toffees, scoring 14 goals.
And the lynchpin's rock-solid form has helped the club qualify for Europe on three occasions during his tenure at Goodison Park, as well as reaching last season's FA Cup final.
Moyes - speaking to shareholders at a fans' forum last month - was adament that no one at the club, including Lescott who has won seven caps for England, was for sale, saying:
"I have already said there will be no players sold at Everton and I do not feel I need to say any more.
"The board have never sold a player from me, it will only be at my discretion."
NEWS: Everton reject new Blues bid
NEWS: Toffees turn down Blues bid for Lescott
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NEWS: Moyes - Lescott going no where
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