Manchester United have reportedly accepted that it will not be possible to fund a move for Tottenham Hotspur striker Harry Kane this year.
The Red Devils were considered to be the side most realistically capable of signing Kane, who suggested earlier this month that he is not ruling out an end-of-season exit.
However, Tottenham are holding out for a world-record fee of £200m for the England international, which the Daily Mail claim United are simply unable to justify.
The coronavirus pandemic means that clubs are having to be more sensible with money, with sky-high transfer fees expected to be off the table for a while.
United are said to be in the process of drawing up a new transfer strategy, likely seeing them push back big-money moves for Kane and Borussia Dortmund's Jadon Sancho for another year.
Speaking on Monday, Newcastle United legend Alan Shearer suggested that United need to sign Kane, Sancho and Aston Villa midfielder Jack Grealish if they are to return to the pinnacle of the sport.
