Manchester United have ended talks with Paulo Dybala because of the Juventus striker’s wage demands.
United entered talks with the Argentine, 25, as part of a proposed swap deal involving Romelu Lukaku, 26.
However, they were dubious about whether Dybala wanted to join them.
United boss Ole Gunnar Solskjaer has targeted young, hungry players and Old Trafford officials decided that further bids for Dybala would be a move away from that.
Dybala joined Juventus from Palermo in 2015 and scored 10 times for the Italian champions last season, including the only goal in the first leg of the Champions League group match against United at Old Trafford in October.
Uncertainty remains over the future of Belgium striker Lukaku, who joined the Red Devils from Everton for an initial £75m in July 2017 and scored 12 league goals last term.
United rejected a 60m euro (£53.9m) bid from Juventus’ Serie A rivals Inter Milan for Lukaku in July.
However, Solskjaer has said he has “no doubt” France midfielder Paul Pogba – who has also been linked with a move – still wants to play for the club.
United have reached an agreement to sign England centre-back Harry Maguire from Leicester for £80m – a world record fee for a defender, with the transfer due to be finalised in the near future.
Conte ‘very hopeful’ over Lukaku
Inter boss Antonio Conte has said he is still hopeful of signing Lukaku.
“We continue to work on it in the best possible way,” the former Chelsea manager said after his team’s pre-season friendly draw at Tottenham.
“I understand there are some gaps that need to be filled, but at the moment I am very hopeful that this will happen.”
Analysis
The emergence of young players such as Mason Greenwood during pre-season, allied to the presence of Marcus Rashford, Anthony Martial and Alexis Sanchez in the United squad, means it is not certain a replacement will come in even if Lukaku does leave.
United are continuing to look at potential signings but have ruled out a move for Sporting Lisbon midfielder Bruno Fernandes, despite being linked with him for much of the summer.
However, they are increasingly confident Pogba will remain at the club this season, and officials have been encouraged by his attitude during the summer.
Pogba played alongside Sanchez in a closed doors game on Sunday after pulling out of Saturday’s pre-season match against AC Milan in Cardiff because of a back spasm.
Real Madrid remain interested in the France midfielder but United value Pogba at over £100m.
It is understood Colombia forward James Rodriguez was offered as part of a potential swap deal, but this was rejected by the Premier League club.
With Real unable to sell Wales forward Gareth Bale, there is a belief at Old Trafford the Spanish giants do not have the finance available for the transfer.