Andrew Flintoff has rejected the offer of a contract from the England and Wales Cricket Board with the aim of becoming a freelance player.
The ECB last week offered Flintoff a second-tier incremental contract following his retirement from Test matches.
His agent told a national newspaper at the weekend that Flintoff intended to play for as many as six teams on five continents once he has recovered from injury.
Without an England contract, Flintoff should be free to play Twenty20 in the lucrative Indian Premier League.