Everton have rejected bids from Premier League rivals Manchester United and Newcastle United for England striker Wayne Rooney, the club said on their web site.
Newcastle made a second bid for the 18-year-old Rooney on Thursday.
"Newcastle have submitted an increased offer for Wayne Rooney, one which has been turned down," Everton spokesman Ian Ross told the BBC.
Manchester United confirmed they had put in an offer for Rooney on Wednesday, the day after Newcastle made an initial bid of 20 million pounds.
The transfer window closes on Tuesday.