The Croatian striker, who netted 17 goals for the Scottish champions this season, moved to the Barclays Premier League club for a fee reported to be around £5.5million.

In an open letter to supporters on Rangers' website as Jelavic was finalising the switch to Goodison Park, Whyte said: "One, the player wanted to leave and there is no point in trying to keep a player who no longer wants to be at Ibrox.

"Two, the club is simply not in a financial position to turn down offers for players which give the club a good return on its original investment."

However, Jelavic appeared to contradict those comments by claiming today that Rangers ultimately had the final say in his departure.

He said: "My dream was to play in the English Premier League but I never forced my transfer.

"I spoke with Ally McCoist and said if the president wants me to stay I'll stay and if they need money and want me to leave, I'll leave - the club decided."

Jelavic also expressed concerns over the troubling times his former club is facing but backed Rangers to overcome a difficult period.

The Glasgow giants continue to face financial uncertainty as they await the verdict of a tax tribunal, which could leave them with a bill as high as £49million if they lose the dispute with HMRC.

Whyte this week also issued a denial over allegations he used season ticket sales to fund his takeover of the club in May.

Jelavic added: "It is a difficult situation for them I know and I heard inside information about them having problems.

"It is still my team and my friends are there and I am worried about the situation but I think they will find a solution because they are a big institution."

Rangers were unable to secure a replacement for Jelavic ahead of Tuesday's deadline after failing with a bid to sign Norwich striker Grant Holt.

But Jelavic believes McCoist's men can still retain their SPL crown this season despite his departure, while paying tribute to his former team.

He said: "It was difficult for me but we are professional and that is football.

"It was difficult because they gave me a beautiful 18 months, two trophies, many goals and it was not easy. This is football and we are all professionals.

"I just want to say thanks to everyone from Rangers, they will have a special place in my heart always.

"With or without me I don't see why they shouldn't win the championship - they are a good team and there are plenty of games to go."

Meanwhile, assistant manager Kenny McDowall has predicted an entertaining tussle when Rangers host Dundee United in the fifth round of the William Hill Scottish Cup this weekend.

He told www.rangers.co.uk: "It's an SPL standard game but with the wee bit of added spice because it's a cup tie.

"United are always difficult opponents. Peter Houston and Paul Hegarty always have them well organised and we know they'll work until the last minute.

"It's a game that we need to be patient in but we know we need to try to get ourselves in front in the game and take it from there.

"It was good to get back to winning ways at the weekend. We were obviously disappointed about the result against Aberdeen but I think the boys came out and did well."

Rangers responded to Jelavic's comments regarding his transfer, claiming the player made it clear he wanted to quit Ibrox.

Chief operations officer Ali Russell commented: "Nikica told Ally McCoist personally on Monday he wanted to move to the English Premier League so to suggest he didn't want to leave Rangers is nonsense.

"Nikica, and indeed his family, were widely quoted throughout January about playing in England and his agent also communicated the fact he wanted to achieve a lifetime ambition and test himself in the Premier League.

"He wants to earn a starting place for Croatia at Euro 2012 and felt a move to England's top flight would help him achieve that.

"Nikica was a terrific player for Rangers and we wish him well at Everton but to suggest he was forced to leave Ibrox is just ridiculous."