CARDIFF told Fifa in papers lodged yesterday they are not prepared to pay out a single penny for Emiliano Sala.
Sala died in a plane crash when being flown across the English Channel from French club Nantes on January 21.
Cardiff were given extra time by the sport’s governing body to prepare their case.
And their lawyers have made it clear they are not forking out the £15million fee, plus a £5m Prem survival bonus.
In legal documents Cardiff continue to insist Sala was not officially registered with them.
Bluebirds boss Neil Warnock says his strugglers should be inspired by Tiger Woods’ Masters triumph. Warnock was watching as Woods won a fifth Green Jacket, 11 years after his previous Major win.
Cardiff are five points from safety with tonight’s hosts Brighton their closest rivals.
And Warnock said: “We just have to look at what Tiger has done. Nobody gave him a chance either.
“Over the last few weeks we have felt sorry for ourselves a few times. We haven’t got time to do that at Brighton.
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“It’s an opportunity to give ourselves a chance.”
Cardiff also have to entertain title-chasing Liverpool on Sunday and face a final-day trip to Manchester United.
Warnock added: “I thought we’d have to beat Burnley and Brighton, so we are already one down. The occasion at Brighton is going to be even bigger.”