Athletic Club Bilbao are set to admit defeat in their pursuit of out-of-work Thomas Tuchel, who is instead expected to replace Unai Emery at Paris Saint-Germain.
The German was dismissed from his role as Borussia Dortmund boss earlier this campaign and has been linked with a series of leading European clubs.
Reports in Germany state that Bayern Munich had targeted him as their number one choice to replace Jupp Heynckes in summer, but he informed them he had an agreement elsewhere.
Diario AS reported earlier this month that Tuchel, 44, had emerged as the number one target for Athletic Club, with current incumbent Jose Angel Ziganda set to leave San Mames in the summer.
El Mundo Deportivo cites a report in L’Equipe that the German will replace Emery at the Parc des Princes at the end of the current campaign.
Leganes Coach Asier Garitano has also been linked to the role at Athletic.