Newcastle's hopes of signing Jesse Lingard from Manchester United this month are under threat.
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.