United were handed the punishment last month after a turbulent summer which saw them enter administration until Ken Bates' controversial deal to buy back the club.

The club's initial appeal against the deduction was rejected at a meeting of all Football League chairmen before the season started, but they had hoped they would be given the chance to have their case heard by an independent review panel.

But tonight they received notification that the FA do not feel it is right to carry on appealing.

A statement on the club's website, www.leedsunited.com, read: "Leeds United have been informed by the Football Association that they do not believe it appropriate for there to be any further inquiry into the decision and the process adopted by the Football League surrounding the club's 15-point deduction."

Chief executive Shaun Harvey added: "We are amazed that the Football Association do not feel it is appropriate to intervene in a matter which we believe is fundamentally wrong and sets a dangerous precedent for the future.

"We will fully reflect on this surprising decision and are taking the advice of our legal team. We will not be making any further comment at this time."

United, who were deducted 10 points in May after going into administration, were hit with the further penalty last month when they were handed their Football League share.

They have, however, already wiped out the entire deduction after winning their first seven Coca-Cola League One games and sit on six points as they look to bounce straight back into the Championship under manager Dennis Wise.