David Moyes is ready to resist Sam Allardyce's efforts to lure Jermain Defoe to Crystal Palace, sources from Sunderland have told ESPN FC.
Defoe, 34, is Allardyce's leading January target following his appointment as Palace manager last week, but the former England forward will not be sold during the transfer window.
Moyes, who succeeded long-standing friend Allardyce as Sunderland manager in July, insisted last week that Defoe was "priceless" and a crucial part of his plans.
But with Sunderland chief executive Martin Bain admitting earlier this month that Moyes would have no funds to strengthen his relegation-threatened squad next month, the former Manchester United manager could be forced to sell in order to raise money to spend during the transfer window.