Roberto Martinez is already planning Everton's summer transfer activity amid reports of a move for Tom Cleverley.
Cleverley played under Martinez at Wigan and will be a free agent when his Manchester United contract is up in the close-season.
The England midfielder is currently fighting a two-way battle on loan at Aston Villa, who are still not safe from relegation and take on Liverpool this weekend for a place in the FA Cup final.
Speaking at his weekly press conference ahead of Saturday's game against Burnley Martinez said: "We know the situation with Tom. He is a player that I know well having worked with him - and that's it.
"Tom is a player that is at the moment fighting for something very important for his club and that deserves respect. I wouldn't expect anyone to speak about my players and I would never do that."
Two of Everton's current players, Antolin Alcaraz and Sylvain Distin, are in the final few months of their deals, while on-loan Aaron Lennon and Christian Atsu are due to depart in the summer.
The futures of all four could depend on their performances in Everton's final six Premier League games, according to Martinez, who said: "Those decisions will be made when we have finished the season.
"The next six games could have a massive bearing on that. Ninety minutes is a big opportunity to change people's views. All individuals will be judged over that period.
"In football it does not matter if you have a contract or not, you always need to improve and show the right attitude and show you are ready to be part of the future of the club.
"But when you get players at the end of their contract there are decisions to be made and it is not just the club, it is the player as well."
In the meantime Everton continue to scout new players. The manager said: "The recruitment department has been working really hard over the last six months and we need to assemble a really strong squad.
"First and foremost it is an opportunity for young players to show they are ready for big important roles for next campaign and everyone else providing strong competition to be important figures for the future.
"The dressing room is very strong as it is now, so we need to make sure whatever we do in the summer is to get us in a better place."