Sunderland have withdrawn their offer for Preston striker David Nugent after waiting in vain for an answer from the player.

The club agreed an undisclosed fee, believed to be around €10 million, for the English 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 The Netherlands 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Chief executive Peter Walker said: "I can confirm that we have withdrawn our offer for the player.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."

Just last week, chairman Niall Quinn insisted he understood Nugent needed time to make his decision, with several suitors in the market for him.

However, Keane - yesterday named Philips Sports Manger of the month for May - has repeatedly insisted during his time in charge at the Stadium of Light that he wants a squad of players whose commitment to the club is complete.

There is little doubt he was desperate to recruit the former Bury striker, who scored 17 goals for North End last season, and Quinn backed him with an early and substantial bid.

However, another unnamed club were also given permission to talk to the player, with others waiting in the wings.

Reports have repeatedly linked the Liverpool-born frontman with Everton, the club he supported as a boy, but they are yet to register a formal interest amid speculation they are hoping to strike a cut-price deal in January.

But having seen another one-time target, Diego Forlan, leave Villarreal for Atletico Madrid, Keane has called time on his interest and has now turned his attention to the remaining names on his list.

Heerenveen's 26-year-old striker Afonso Alves is the latest man to be linked with a switch to Wearside after scoring 34 times in 31 games for his club last season. But it is understood the manager wants to recruit a striker with a proven pedigree in England.

Former Manchester United team-mate Alan Smith seems unlikely to be that man, with Middlesbrough leading the chase for a player who still hopes to have a future at Old Trafford.

The decision signals Sunderland's intent to step up their summer spending spree after landing defenders Greg Halford and Russell Anderson at a combined cost of €6 million.

It emerged at the weekend that Sunderland had been given permission to talk to Ireland's Paul McShane and Paul Robinson.

McShane looks destined for Wearside, but his West Brom club-mate may not follow him.

Sunderland are instead expected to step up their efforts to persuade Wigan's England Under-21 international Leighton Baines to head for the northeast despite Wigan boss Chris Hutchings insisting the 22-year-old has told him he wants to stay.

Manchester United winger Kieran Richardson has also been linked with the Wearsiders as Alex Ferguson continues to build his latest side.

Keane has around €30 million to invest in his squad and that kind of spending power has inevitably led to intense speculation over his targets. He and Quinn are keen to have much of their business done by the time the players return for pre-season next week, and that suggests a flurry of activity over the next few days.