Fifa have today rejected Cork City's submission requesting permission for Gareth Farrelly and Colin Healy to play for the club pending any possible appeal.

The two former Republic of Ireland internationals are prevented from playing until July 1st, 2007 as they have already played for two other clubs this season. Farrelly joined Cork from Blackpool, where he had signed a short-term deal after leaving Bohemians in August. Healy played for Barnsley and Bradford before returning to his home town.

Both players have been prevented from playing for Cork due to a Fifa rule governing the number of clubs a player can sign for within 12 months.

Fifa said today that they were "neither in a position to comment on, or amend the decision made by the Single Judge on this matter" according to the club's website ( www.corkcityfc.ie).

The last remaining option for the club now is to go to the Court of Arbitration for Sport. Manager Damien Richardson, while disappointed with today's response by Fifa, remains unsure on the merits a further appeal.

"This further intransigence shown by Fifa compounds my belief that we are whistling into the wind in this matter," said Richardson on the club's website. "It looks like an appeal would be a futile gesture on behalf of the club."

"The players concerned are crestfallen at this latest rejection, and feel further isolated from their team-mates and supporters, as well as from their professional counterparts all across Europe."