Sportsmail understands that Spurs boss Harry Redknapp was in advanced talks to bring the 34-year-old full-back to White Hart Lane, in what would be the shock signing of the January window.
But Moyes declared they will not welcome any offers from their Barclays Premier League rivals, saying the former Manchester United and England star is staying at Goodison Park.
Hands off: Everton have warned Tottenham that transfer target Phil Neville is not for sale
'I spoke with Harry Redknapp briefly before the transfer window opened. Daniel Levy and Bill had an even briefer conversation at our recent game against Spurs and mutually agreed that this would go no further,' Moyes told the club's official website.
'At no time was any offer made - nor would one have been welcomed. Phil Neville is our captain and is an important part of the Everton set-up.'
Neville has 18 months of a four-year contract to run and, because of his age, the offer from Tottenham only extends that far. But Neville sees this as one last opportunity to play Champions League football, as well as to be part of the exciting team Redknapp has built. A fee of around £1.5million has been proposed but Everton manager David Moyes, while reluctant to see his captain leave, might be prepared to consider a player exchange.
More to follow...
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Explore more:People: Phil Neville, Daniel Levy, David Moyes, Harry Redknapp Places: United Kingdom
Source: Daily Mail
Source: Daily Mail