Details of Al-Ittihad's offer to Julen Lopetegui are now emerging.
Before hiring Marcelo Gallardo, Al-Ittihad were rejected by former Wolves and Real Madrid coach Lopetegui.
The Spaniard remains keen to pursue a career in the England, despite walking away from Wolves in August.
Sport says Lopetegui rejected an offer of 18m-a-year - net - from Al-Ittihad to leave Birmingham for Saudi Arabia.
While tempted, Lopetegui declined, informing SPL chiefs that he wanted to continue his career in England.