The Kildare County Board have confirmed they will take their case about the Offaly substitutes row to the Disputes Resolution Authority (DRA).
RTÉ Sport learned late last night that the GAA's Central Appeals Committee (CAC) turned down their appeal to reverse last Saturday's decision by the Leinster Council to allow the result of the match to stand.
A Kildare spokesman said: 'We are very disappointed. Basically what they are saying is that the rules don't count for anything!'
This morning, county secretary Kathleen O'Neill pointed out that they have been mandated by the County Board to go all the way to the DRA.
Offaly won the Leinster SFC quarter-final clash with The Lilywhites by 3-09 to 0-15 but were seen to make six substitutions instead of the allotted five.
The row centres over Offaly full-forward Pascal Kellaghan, who was forced off in the first half, with James Coughlan replacing him under the blood substitution ruling.
However, when Kellaghan came back on for the second half, he took the place of Trevor Phelan and not Coughlan. With that counting as two substitutions in many observers' eyes, Offaly brought a further four players off their bench, plunging their victory into doubt.
The Leinster Council's Games Administration endorsed Tyrone referee Michael Hughes' match report, ruling that Offaly had not broken the rules and that they will advance to play Wexford in the Leinster semi-final.
