Liverpool manager Brendan Rodgers says Brazilian Willian would have been the perfect summer transfer window signing for the Reds.
The Anzhi Makhachkala winger will join either Chelsea or Tottenham Hotspur this summer following a fire sale at the Russian big spenders.
Willian has been linked with a move to Liverpool but the London pair appear to have prevailed, with the 25 year old yet to decide over his final destination.
Rodgers has been actively seeking additional attacking resources ahead of the end of the transfer window but with Wilian moving to the capital, the Northern Irishman's attempts have been scuppered.
"It's disappointing because this was a player who would have been perfect for us," Rodgers said.
"It wasn't a football [decision] and I don't really want to go into it... that's for us as a club really.
"The bottom line is he hasn't come here for whatever reason and we move on.
"We identify the targets and then try and get the deal done financially. That's how it was.
"The club has pushed financially as hard as they felt they could but it wasn't to be."
Liverpool have made five signings this summer in the form of Iago Aspas, Luis Alberto, Simon Mignolet, Kolo Toure and Aly Cissokho during an off-season dominated by the future of striker Luis Suarez.
The Uruguayan appears set to stay at Liverpool this season despite continually declaring his desire to leave the club.
Suarez will miss the first six games of the season as he continues to serve a ban for biting Chelsea's Branislav Ivanovic last term, but will return against Sunderland in mid-September.
Until then, Rodgers is likely to crave another attacking player to supplement an attack led by Daniel Sturridge, who opened his account for the new season in the win over Stoke City.
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