The case revolves around a dispute between Gabros International Football Club, a Nigerian football club, and Hertha BSC Berlin, a German football club, concerning the transfer of a Nigerian player. The conflict began when the player signed a four-year contract with Gabros in January 2004, but Hertha contested its validity, alleging it terminated in December 2004 and questioning the authenticity of the player's signature. The player moved to Germany in March 2004 and trained with Hertha, leading to negotiations between the clubs. An initial agreement involved Gabros releasing the player's registration for a temporary international transfer certificate (ITC) in exchange for $40,000, but the Nigerian Football Federation (NFF) later canceled the provisional ITC due to lack of response from the German Football Association (GFA). In March 2005, Hertha signed an employment contract with the player, who had turned 18, but the NFF refused to issue an ITC, citing the player's existing contract with Gabros. FIFA intervened in August 2005, authorizing the GFA to register the player for Hertha. On the same day, Hertha sent Gabros a transfer agreement offering $200,000 and a potential sell-on fee, but later withdrew the offer. Gabros rejected the agreement and counteroffered $280,000, but no agreement was reached. Gabros continued to dispute FIFA's decision and later claimed Hertha owed $280,000 for the transfer. In February 2007, Gabros signed the transfer agreement and submitted it to FIFA, asserting it was binding, but Hertha contested its validity. In June 2009, FIFA's Single Judge ruled the transfer agreement invalid, stating Gabros had no legal basis for a financial claim against Hertha. Gabros appealed to the Court of Arbitration for Sport (CAS), seeking to overturn FIFA's ruling and enforce the transfer agreement. The CAS panel, led by Sole Arbitrator Mark Hovell, ruled that Hertha's offer could be withdrawn before acceptance and that its withdrawal rendered the transfer agreement legally ineffective. The panel also noted Gabros failed to pursue claims under FIFA's regulations for breach of contract or training compensation in a timely manner. The case underscores the complexities of international football transfers, contractual disputes, and the role of governing bodies like FIFA and CAS in resolving such conflicts. The final decision upheld FIFA's ruling, dismissing Gabros' claims and emphasizing the importance of timely legal action and proper documentation in contractual disputes.