Evans, who spent nine years at Manchester United, was the subject of a bid from Arsenal last summer while Leicester have also had a £10m offer for the defender turned down during the close season.
Asked if Evans was categorically not for sale, Pulis replied: "I think every player is for sale at the right price".
Evans has been linked with a move to Manchester City, but Pulis believes the Northern Ireland global is happy at West Brom.
"We don't want to sell him, or need to sell him, we are not desperate to get the money in, so it would have to be a very, very good offer".
"It would need to be a very, very good offer".
Jonny understands the situation and where everything is. He is happy here and wants to get on with his football. He's happy here. Jonny is one of our best players.
"Every player is for sale at the right place. It is absolutely insane to say a team like West Brom won't sell players if people weren't going to put an enormous amount of money in front of you", Pulis added.
A Manchester United academy product, the defender made 198 appearances for Manchester United and won three Premier League titles before leaving Old Trafford in 2015.
He said, as quoted by talkSPORT: "They made an offer and we've turned it down".
"He has got an injury at the moment, he will have a late fitness test today".