United had a £12m bid for left-back Baines knocked back in June but have come back with the same offer.
"Those bids were rejected out of hand as derisory and insulting," said director of communications Alan Myers.
The offers came late last week and Myers added: "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."
Both players started in Everton's 2-2 draw with Norwich on Saturday.
After so far failing in his pursuit of Barcelona's Cesc Fabregas, Moyes has put his two former players back among his top summer transfer targets.
The renewed attempt to prise England defender Baines, 28, away from Goodison Park was greeted with anger and surprise by Everton, who rejected the £12m offer out of hand.
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