Rangers drop offer for Kilmarnock's Naismith

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He said: "The Naismith one is well documented. Kilmarnock have been good enough to make public every aspect of the negotiations, so it is where it is at the present moment.

"We have withdrawn our offer and that's where we stand. We have our valuation of the player and Kilmarnock have as well.

"We are hoping to get a couple of players in so we will continue. We'd be hoping to do that anyway regardless of the Steven Naismith situation."

However, Smith has not entirely given up hope of resurrecting a deal for Naismith should Kilmarnock finally accept their latest, and final, offer.

"It would depend on the situation again," he said. "If we don't have another player and the money is still available, there is that possibility."

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