Manchester United have suffered a fresh blow in their pursuit of Jadon Sancho after Borussia Dortmund's latest statement.
It looks likely to be the final nail in the coffin for the Red Devils in what will go down as a huge disappointment for Ole Gunnar Solskjaer.
The England international had been made a top target this summer after the United coach insisted he needed him.
It came after a brilliant campaign in the Bundesliga where he got 17 goals and as many assists.
But Dortmund have always maintained that his price would be a whopping £109m.
In the current financial climate, that has been unreachable for the Red Devils but any attempts to negotiate have been refuted.

And the latest statement to come out of the German club looks to all but end United's interest in Sancho.
Dortmund sports director Sebastian Kehl said: “He is our player - and he will stay.
"It was an important statement from the club, because we have a certain responsibility."
United have been preparing for this eventuality and have a number of other targets in mind with time running out in the transfer window.
Watford star Ismaila Sarr appears to be the frontrunner and is available for £40m.
Liverpool had been in the race for the Senegal international but signed Diogo Jota from Wolves instead.

As well as Sarr, there is interest in Juventus star Douglas Costa and Inter Milan forward Ivan Perisic.
But no matter what, the club remain dedicated to bringing in a winger - especially after their display against Crystal Palace.
United succumbed to a 3-1 loss to the Eagles which badly exposed the weak areas of the squad.
A right-winger is top of the shopping list but there is also plans to sign a left-back, with Alex Telles in the pipeline.
Meanwhile, Solskjaer has urged United chiefs to act smart in the transfer window and sign the right characters.
“We've come quite the distance since February,” Solskjaer said. “But you saw how tired you were towards the end. We need the break.
“It's going to be a strange summer. The market is open for so long. We've got to be good, smart and clever."