Cardiff City have failed in an attempt to get a reduction in the transfer fee they pay Nantes for Emiliano Sala.

The Welsh club, who had concluded all the contractual paperwork for their record 17m euro (£15m) signing, are attempting to prove that culpability for the crash which killed the 28-year-old old lay with the French club - a strategy the hope will allow them to reduce their financial exposure.

Cardiff's position is that their offer to Sala of a commercial flight back to Nantes, via Paris or Amsterdam, to say goodbye to friends and tie up his affairs on the weekend of his death was 'overridden' by agent Willy McKay, whom Nantes had engaged to find a buyer for the player.

Nantes have reportedly rejected a proposal by Cardiff to settle Emiliano Sala's transfer

The Piper Malibu carrying Sala from Nantes to Cardiff vanished over Alderney on January 21 which plunged into one of the Channel's most perilous areas, known as Hurd's Deep

But McKay has detailed documented evidence that Cardiff - since relegated to the Championship - were perfectly aware of how he helped Sala to get back to Nantes and were even happy for him to arrange airport-to-club transport on the day he signed.

Cardiff have been happy to let McKay arrange flights for their executives and help them with transfers on numerous occasions.

L'Equipe reported that Nantes have formally rejected a Cardiff conciliation proposal and the dispute will now to be dealt with by FIFA on Wednesday.

The governing body had asked the clubs to try to reach a settlement but will now rule on who must pay.

Either side will be able to appeal to the Court of Arbitration of Sport (CAS) if they are not happy with FIFA's decision.