United manager David Moyes is very familiar with England left-back Baines and Belgium midfielder Fellaini from his time at the helm of the Goodison Park side.
and there has been speculation that he might united with both players again in old trafford.
However, Everton are determined to retain two of their most important players and released a club statement which read: "Everton can confirm that it has received bids from Manchester United for two players.
"Those bids were immediately rejected out of hand as derisory and insulting.
"The club did not make public these details as it was vital Roberto Martinez's preparations for the opening game of the Premier League season were not disrupted in any way."
Baines and Fellaini were both in the Everton line-up on Saturday as the Merseyside club began Premier League life under new boss Roberto Martinez with a 2-2 draw at Norwich.
Fellaini was signed by Moyes for Everton in 2008 for £15m, which rose to £17.5m with add-ons.
But it could be argued United are only offering around £16m for the player, considering they have previously had a £12m bid for Baines rejected.
According to reports, Fellaini's contract included a £23.5m release clause, but that expired at the end of July.
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