Al Ettifaq and Steven Gerrard broke off talks last week over a disagreement regarding backroom staff.
Liverpool legend Gerrard announced last night he wouldn't be taking the Saudi job after visiting the country last week for talks with Al Ettifaq.
Former Aston Villa boss Gerrard stated: "I was invited there to consider an offer, which I did. I've looked into it over the last few days but as things stand now I've decided not to accept it."
TMW has offered more details for reasons for the break-up.
It's suggested Gerrard wanted to bring an all-English seven-man backroom team with him. However, Al-Ettifaq were keen for local staff to be included on staff.
As such, after several days of talks, the two parties agreed to end negotiations.