Everton have turned down a transfer request from Joleon Lescott, who is a target for Manchester City.
The Goodison Park outfit have already rejected bids of £15m and £18m from Manchester City for the centre-back.
“Joleon Lescott put in a written transfer request this morning which I immediately rejected,” Moyes said.
“We will continue to work with him as we appreciate his many qualities as a player.
“I have said all along that I have no intention of selling my best players.
“Joleon is simply not for sale.”
Lescott, 26, is currently on international duty with England ahead of Wednesday’s friendly against Holland.