Cork City must go to the Court of Arbitration for Sport if they want to have the decision to deny Colin Healy and Garreth Farrelly clearance to play for the the club overturned.
Both players have been prevented from playing for Cork due to a FIFA rule governing the number of clubs a player can sign for within 12 months.
City had hoped to have the players available to play for them, pending an appeal against the initial decision.
However, FIFA informed City that they are neither in a position to comment on, or amend the decision made by the judge who originally heard the case.
Cork boss Damien Richardson said: 'This further intransigence shown by FIFA compounds my belief that we are whistling into the wind in this matter, and it looks like an appeal would be a futile gesture on behalf of the club.'
'The players concerned, Gareth Farrelly and Colin Healy, are crestfallen at this latest rejection, and feel further isolated from their team-mates and supporters, as well as from their professional counterparts all across Europe.'
Meanwhile, Cork will face a trip to Iceland to face Valur Reykjavik in the first round of the Intertoto Cup after the sides were paired together in today's draw in Lyon.
Should Damien Richardson's side get the better of the Icelandic team they will most likely face Sweddish side Hammarby in the second round. Hammarby were drawn against Faroe Island minnows Klaksvik and would be expected to progress.
