West Ham United have failed in a bid to sign Andy Carroll despite Liverpool accepting their £19 million offer.The Hammers had agreed a £2 million season-long loan with a stipulation that they pay £17 million at the end of the season should they retain their Premier League status.However, having spent weeks working on the bid and finding the resources to fund the England international's £80,000 a week wages, Carroll has rejected the chance to move to Upton Park."Sadly we have a deal in place with Liverpool, but the player does not want to come permanently at this time," a club source told ESPN.West Ham had hoped that the fact Carroll's agent, Mark Curtis, also represents Sam Allardyce and Kevin Nolan may boost their chances of a move, with Nolan a good friend of the striker.However, it is understood that Carroll is only willing to play for a club that is competing in European competition, and Newcastle United, who had earlier seen a bid rejected, would be his preferred destination if he is forced to leave Anfield.