Gosling's agent claims (allegedly) that the Toffees didn't do enough to keep the youngster.
A club statement from Everton: "In the wake of a report in a Sunday newspaper in which the agent of Dan Gosling made a series of allegations, Everton Football Club has decided to take the unprecedented step of setting straight a record of recent events which has, in its opinion, been deliberately distorted.
"In the article, Mr David Hodgson suggested that not only did this club not wish to extend Mr Gosling's stay at Goodison Park but that it had been deliberately tardy with regard to the formal offer of a new contract, presuming that an injury sustained by the player during the course of last season was of such a serious nature it would prevent him from signing for another club.
"Both claims are ludicrous, totally without substance and grossly misleading.
"It was Everton's understanding that this gentleman's agreement would guarantee that the player would extend, by at least two years, the three-year deal he signed upon his arrival from Plymouth Argyle."
Chief executive Robert Elstone: "We wanted Dan Gosling to stay with us - and, after what we had been told, we expected him to stay with us.
"However, in the first week in June, Mr Hodgson rang David Moyes seemingly content that he had manoeuvred a situation where Dan was a free agent."
David Moyes: "We feel aggrieved that they have contrived a situation to get the player out of the club when, if he had come and said that he wanted to leave, we could at least have done something about it - but at no point did Dan say he wished to leave."