Sunderland boss Steve Bruce has been forced to end his pursuit of Tottenham striker Peter Crouch.
Bruce would love to land the England international.
But The Journal says the board are unwilling to spend a lot of money on a 30-year-old with no re-sale value when the England international would ask for wages in excess of £50,000 a week.
Although Asamoah Gyan has been linked with a move to Spurs this summer, Sunderland do not believe the Ghana international is looking to leave and will reject any bid.