Roberto Martinez's proposed move to Liverpool broke down due to a disagreement over Fenway Sports Group's plans to restructure the management set-up, according to Wigan chairman Dave Whelan.
The Spaniard had met with FSG representatives in Miami last week to discuss succeeding Kenny Dalglish at Anfield, and had been favourite to become the club's next manager.
Martinez's move to Merseyside had appeared to be a forgone conclusion, but the 38-year-old was not willing to buy into FSG's plans to water down the remit of the new manager.
Liverpool have since moved to appoint Swansea boss Brendan Rodgers as Dalglish's replacement, and Whelan has revealed that Martinez was unhappy at proposals for a director of football at Anfield.
"Liverpool held constructive talks with Roberto and Roberto basically reported to me that he had constructive talks with them and he didn’t quite agree with the way they wanted to run the club with some of the responsibilities being taken from the manager and passed to a football director or whatever," Whelan told Goal.com
"Roberto is Roberto and he runs football – total. He never took to how they wanted to run the club.
"When I spoke to him he basically said how they wanted it set up – the management of the club – it doesn’t fit in with my idea of how I think you should run a club."
Rodgers, it would appear, is happy to work in this new management structure adopted by FSG, and the Northern Irishman is expected to be unveiled as Liverpool manager on Friday.