Evans has been linked with an incredible move this week to the Etihad as cover for Pep Guardiola's plethora of talented central defenders.
He fell out of favour under former United boss Louis van Gaal and departed Old Trafford to join West Brom for an undisclosed fee in the summer of 2015.
He said, as quoted by talkSPORT: "They made an offer and we've turned it down".
"We don't want to sell Jonny and we don't need to sell him", Pulis said. It would have to be a very, very good offer.
'Jonny understands the situation and where everything is.
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However, Sakho appears set to continue to be out of Klopp's plans and the defender wants regular football in what is a World Cup year. "We all understand where we are".
Sakho turned down a loan move to West Brom last August after being told he can leave the club. It's still the same.
Earlier in the day, Baggies manager Tony Pulis said that the club were keen to keep the centre-half, and Guardiola added little more when asked.
"We try to do the best squad as possible for the long season".
"Unfortunately at the moment he has picked up a hamstring injury, we were hoping he was going to be fit this weekend but we don't want to take a chance where we lose him for a few weeks". If someone comes, we are happy too.
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Safe to say, West Brom would have their work cut out for them if they looked to sign Sakho during this window.
Leicester City had a £10million bid rejected for Evans earlier in the window, and it looks like it will take three times that amount for Man City to sign the Northern Ireland worldwide.
"We don't want to stop him from doing something he wants to do".
"I talk to (director of football) Txiki (Begiristain), all the players at the club, everyone has their own opinions".
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