QPR have all but missed out on a permanent deal for AC Milan fullback Taye Taiwo.

The Nigeria international impressed during his six months on-loan at the Rs last season.

But Milan now intend to include Taiwo in their bid for Benfica midfielder Axel Witsel.

Benfica need a new fullback after being snubbed by Manchester United's Fabio da Silva, who is now likely to sign for the Rs.