The defender has been repeatedly linked with the big-spending Blues this summer, with a fee upwards of £20million being suggested.
It has also been claimed Lescott, who lives in the Manchester area, would be receptive to such a move.
But Moyes assured shareholders at a forum at Goodison on Wednesday night that none of his players will be available in the transfer market this summer.
"I have already said there will be no players sold at Everton and I do not feel I need to say any more," said the Scot.
"The board have never sold a player from me, it will only be at my discretion. I said it at the end of the season and I do not need to say any more."
Chairman Bill Kenwright supported his manager, adding: "There is no pressure on David to sell anyone. Any decisions are his and his alone."
Everton also remain confident they will land Sheffield United youngster Kyle Naughton, with negotiations still taking place.
Kenwright explained: "The situation is ongoing. But Naughton has not had a medical and has not signed for the club, although we believed we had agreed a fee with Sheffield United before last weekend."
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Bob the Baker, Preston (16/07/2009 at 10:12)