Sunderland manager Roy Keane has confirmed his bids to take Wigan full-back Leighton Baines and Scotland goalkeeper Craig Gordon to Wearside have failed.
He spoke to 22-year-old Baines last week as he attempted to push through his long-standing interest.
But the England under-21 international, whose club revealed yesterday he would not be heading for the Stadium of Light, called Keane earlier this week to politely decline his offer of employment.
Keane said: "It's disappointing, of course, but you can't win them all. I spoke to Leighton last week and then he rang me the other night.
"He's a nice enough lad, not a problem, but he had his reasons for not coming to the club and we have got to respect that and wish him well.
"My job is to try to keep bringing players into the club that we think will improve us, and you are not going to win them all.
"We are disappointed, but life goes on. We wish Leighton well and we just kick on and continue to look to bring players into the club."
Keane also said his pursuit of Hearts' £10million-rated goalkeeper Craig Gordon is at an end after his bid was rejected.
He then dismissed speculation he could attempt to lure Middlesbrough's Mark Schwarzer up the A19.
He said: "It's been well-documented that we made a bid for the lad in Scotland that was turned down.
"That's the end of it. I have got two very good goalkeepers, Marton Fulop and Darren Ward, so that's it, as far as I'm concerned."
Keane and his players head for a three-day tour of Ireland tomorrow morning with five new signings - Greg Halford, Russell Anderson, Michael Chopra, Kieran Richardson and Dickson Etuhu among their ranks.
But the manager, chairman Niall Quinn and chief executive Peter Walker will continue their efforts to strengthen the squad with Republic of Ireland and West Brom defender Paul McShane back in their sights.
Sunderland are in talks with the Baggies over the Wicklow man who was courted earlier this summer along with club-mate Paul Robinson.