Roberto Martinez says there is no question of Ross Barkley leaving this January.
The young midfielder's recent form - including a stunning free-kick winner at Swansea - has caught the attention of the footballing world.
And there have been reports of interest from other clubs.
But Martinez said: "He is in the best moment of his time here and is everything we want a player to represent at Everton. There is not even a question mark against whether he is going to be here in February or not.
"Ross is in a moment of his career where, first, he knows that he needs to carry on developing and this is the perfect place to do that.
"Second, he is a mad Evertonian and enjoying every single second. And third, we are in the middle of a season where we would never, ever consider disrupting what we have got in our squad now.
"It is not the right time for the player or the club to consider anything. Even if we got a Gareth Bale-size valuation we would never even consider it in January. If we were facing a financial disaster, I would be telling you, “Look, we are in the lap of the gods. But we are not in that situation at all.
"We are probably in the strongest financial position we have been in for a long, long time. All we are going to make is football decisions.
"Ross is an icon for us. He represents everything we are trying to do this season, so even if a stupid offer arrived in January it would never, never affect us. It is important for us as a football club to show we are making the right football decisions."
Three sell-outs over Christmas and New Year mean the next chance to watch Martinez's men in action is the FA Cup Third Round visit of QPR on 4 January.
Season Ticket holders will have until close of business on Thursday 26 December to claim their own seat at the discounted price of £20 (adults), £10 (concessions) and just £5 (kids).
FOREVERTON Members can also purchase a ticket within this priority window, at the general sale price of £25/£12.50/£5. Supporters are advised to purchase as early as possible to allow sufficient postage time over the festive period.
Tickets will go on general sale on Friday 27 December from 8am. Click here to buy now.