Leeds United chief executive Victor Orta admits bids to sign Ryan Kent were always destined to fail this summer.
The Elland Road boss tried to get Kent to move to the English Premier League with a bid of £10million placed earlier this year.
Rangers rejected it immediately and the former Liverpool winger quickly told the Ibrox club he had no interest in quitting Glasgow ahead of a huge season.
And Orta has conceded that Rangers were never likely to sell at that price, or for any fee.
Steven Gerrard's men are trying to win their first title since 2011 and Kent is a vital part of the Rangers team.
He's started the season in incredible form and was named Premiership player of the month for August, while his team-mate James Tavernier won the award in September.
And Orta told the Yorkshire Evening Post: “I think [Kent’s] club doesn’t want to sell him.
“We tried and we believe clearly Glasgow Rangers doesn’t want the player to leave. It was never their plan to put Kent in the market.
“To be honest, we were realistic in a lot of situations, about salaries, keeping the plan, balancing staying in the Premier League and spending.
“I think the clubs we did business with were really good about the terms of payment. That is really key, for cash flow.
“People were intelligent to try and divide the payment terms which is really important for cash flow, the day by day.
“We all understood the rules of the market. If you are going to be strict with payment terms, perhaps you don’t sell anyone.”
