Everton remain determined to hang on to John Stones amid reports of a fresh #163;30million bid being made for the defender by Chelsea, Press Association Sport understands.

The Toffees have already rejected offers of £20million and £26million from Chelsea over the summer for the 21-year-old England international.

And while Everton would neither confirm nor deny talk on Tuesday that they had turned down a third bid of £30million, it is understood the Merseyside outfit's stance on the matter has not changed.

SEE MORE: Analyzing strengths of John Stones and what he can bring to Chelsea.

That is that Stones is not for sale – something stressed by Everton boss Roberto Martinez last week.

Speaking on Thursday, Martinez said: "I have said before the player is not for sale and that is the end of it.

"Our situation has been very clear from the beginning. We are not a selling club who will lose our best performers.

"He is very important player for us and we are looking forward to seeing the best of John over the next few seasons, not just the next few weeks."

SEE MORE: Will the real Everton please stand up.