Newcastle’s hopes of signing Jesse Lingard from Manchester United this month are under threat.
Magpies boss Eddie Howe has targeted the 29-year-old as a squad addition for the second half of the season.
However, there has been no agreement between the two clubs and Newcastle are now preparing to walk away from the deal.
It is not completely out of the question that a deal can be brokered before Monday’s transfer deadline.
However, BBC Sport has been told as the situation presently stands, Lingard will be remaining at Old Trafford.
The attacking midfielder, whose contract expires at the end of the season, has attracted interest from clubs as he struggles for game time under Ralf Rangnick.
United have already turned down loan requests from Tottenham and West Ham as they do not wish to strengthen a top-four rival.
They are also reluctant to loan the player out as it would effectively end his Old Trafford career.
The Premier League winter transfer window closes at 23:00 GMT on Monday.