Telecoms company Vodafone has pulled out of a £20m deal to sponsor West Ham's London Stadium home.
It had been in talks with stadium owners the London Legacy Development Corporation (LLDC) for six months over a naming-rights deal.
But a Vodafone spokesman confirmed the company has "no plans to sponsor the London Stadium".
The firm has reported an annual loss of £5.2bn but said this had not been a factor in the decision.
A raid by HM Revenue and Customs (HMRC) officials on West Ham's offices last month was also ruled out as a reason for the mobile firm to pull out, sources at the club and Vodafone have said.