Barnsley have ended their pursuit of Blackpool forward Keigan Parker.
The Seasiders had accepted a reported £200,000 offer for the Scottish forward, but the deal has now collapsed after Barnsley failed to agree terms with the player.
The Tykes were unable to meet Parker's wage demands and Simon Davey must now turn his attentions elsewhere.
"In any negotiation process there is always a difference in opinion. It's safe to say that Keigan's opinion and the club's opinion differ," Davey told the club's official website.
"We made him an offer which we believed was appropriate for an unproven Championship striker.
"He has turned this offer down and that is now the end of the matter."
Howard dismisses exit talk
Brian Howard has insisted there is no truth in speculation suggesting he could be about to leave Barnsley.
The midfielder has been in fine form this season and has reportedly attracted the interest of several Championship rivals.
However, he insists he is part of Simon Davey's long-term plans, and hopes the manager's decision to appoint him captain on a permanent basis will end all the talk about his future.
"You always hear about rumours and gossip, but there is nothing whatsoever happening," Howard told the club's official website.
"The club have really signalled their intent by giving me the armband. Simon has put his faith in me and wants me to be an integral part of the future of this club.
"It's a massive honour to be captain of any club, but to be skipper of a side that is doing so well and consistently in the top half of the Championship is a huge thing for me."