Cardiff are set to tell FIFA that the £15 million ($19.8m, 23m euros) deal they agreed to pay Nantes for Emiliano Sala became "null and void" after he died in a plane crash, a report said on Monday.
The 28-year-old Argentine forward was killed when the small plane carrying him came down in the Channel on January 21, two days after he completed his transfer from the French Ligue 1 side.