Eintracht Frankfurt have failed in their attempts to sign Patrick Helmes from Wolfsburg.
Frankfurt, who were relegated from the Bundesliga last season, had tried to tempt the former German international to drop down a division.
Helmes has found himself out of favour with manager Felix Magath, starting just five league games this season.
In a statement on the club's official website, Frankfurt general manager Bruno Hubner said: "Eintracht Frankfurt tried intensively to sign Patrick Helmes, hoping to secure his signature within our financial structure.
"We tried our utmost and feel we did everything within the framework of our existing budget. We however, failed to complete the signature of Patrick Helmes.
"As far as we are concerned the transfer could not be completed due to different viewpoints on financial aspects."