Manchester United reportedly turned down the chance to sign Red Bull Salzburg striker Erling Braut Haaland as they were not prepared to meet the terms of the deal proposed by Mino Raiola.
The Red Devils have been consistently linked with the Norway international in recent weeks and were thought to be the favourites to complete a swoop during the January transfer window.
However, Borussia Dortmund announced on Sunday that they had agreed a deal for the 19-year-old, who has scored 28 times in 22 appearances at club level this season.
According to ESPN, United were interested in signing Haaland but refused to meet the terms of the move proposed by the teenager's agent Raiola.
The report claims that United were not prepared to offer either a buy-out or a percentage of a future sale, meaning that the 20-time English champions pulled the plug at the final moment.