Barnsley have accepted a bid from a mystery club for captain Brian Howard after rejecting Sheffield United's offer.
Blades manager Kevin Blackwell had been expecting to complete the deal on Tuesday, with Howard set to arrive at Bramall Lane initially on loan before signing a permanent deal during the January transfer window.
"As at 9.00am this morning, the terms offered in writing by Sheffield United for the transfer of Brian were not acceptable, most particularly in terms of proposed sell-on arrangements," a statement from the club read. "Overnight, Barnsley has received a further acceptable offer for Brian from another club, and as is proper, the club has reverted to his agents to obtain formally their client's instructions in relation to this opportunity."
Howard, who signed on a free transfer from Swindon in the summer of 2005, told the club he wanted to quit Oakwell at the end of last season after scoring 14 goals and leading them to the semi-finals of the FA Cup.
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