Leeds United fail in swoop for Cagliari striker.
Borriello, 34, currently plays for Cagliari but is considered unavailable for transfer by the Serie A club.
Marco Borriello at AC Milan
Leeds United owner Massimo Cellino is said to have directly approached his former club about a move for Borriello, only to be met with a swift knockback.
Borriello has won three Serie A title with AC Milan and played three times in the club's 2006/07 Champions League winning campaign.
His career has also seen him play for Roma, Juventus and Genoa, while he had an unsuccessful spell in English football with West Ham on loan in 2014.
AC Milan's Marco Borriello celebrates with David Beckham and Ronaldinho
Borriello is enjoying a fine season at Cagliari, scoring seven times in 17 Serie A games, and netted four goals in one Coppa Italia match.
The striker is a former Italy international with seven caps to his name.
Leeds are currently searching for cover for Chris Wood, with only Marcus Antonsson and untested teenager Mallik Wilks as cover.