The Black Cats agreed an undisclosed fee, believed to be around £6million, for the 22-year-old several weeks ago and were given permission to talk to him, however, Nugent went away on holiday after the European Under-21 Championships in Holland without making a decision, and Sunderland manager Roy Keane has lost patience and is now looking elsewhere.
Chief executive Peter Walker said: "I can confirm that we have withdrawn our offer for the player. Naturally, work continues behind the scenes to strengthen our squad ahead of the new season and talks are ongoing with a number of targets."
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