Chris Wilder, the Sheffield United manager, has called time on his pursuit of Ipswich striker Martyn Waghorn.
The former Rangers striker appears set to sign for Derby after a fee, and significant personal terms, were agreed.
Speaking ahead of tomorrow's game against Middlesbrough, who had also been chasing Waghorn, Wilder said: "We can't be embarrassed.
"We put in and it hasn't been enough. We were up against some clubs at different stages of their development, who have got bigger pockets than us. If they say 'yes' then it tends to happen."
United were prepared to make the 28-year-old the most expensive signing in their history, tabling a club record £5m bid earlier this summer.
Despite initially insisting Waghorn was not for sale, Ipswich manager Paul Hurst finally admitted he is destined to depart after omitting him from the squad which faced Blackburn Rovers last weekend.