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Rangers chief executive Martin Bain said he was "disappointed" with Fifa's decision, adding: "It's been a frustrating time for all parties."

Cousin, 31, had already played for Rangers and Lens this season and Fifa rules stipulate a player cannot appear for more than two teams in one season.

The Gabon striker signed for Rangers from Lens for £1.1m in the summer.

Rangers and Fulham agreed a fee for the forward in January, but Cousin's transfer to the English Premier League required Fifa approval.

I'm more than happy to stay at Rangers and fight for my place

Daniel Cousin

His move has been blocked, although his transfer may still be concluded in the summer.

Bain said Fifa's ruling was a disappointment for everyone involved in the protracted transfer.

"We are disappointed that it has taken FIFA so long to make a decision," he said.

"We received a good offer from Fulham for the player and entered into the proposed transfer fully aware he had already made two appearances for Lens before joining Rangers.

"He made one start in the Intertoto Cup in July and another as a late substitute appearance against Bordeaux in the French league."

Bain said both clubs felt there was a strong case for Cousin's transfer to go through and expressed disappointment over Fifa's ruling.

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"Daniel remains a Rangers player, fully committed to helping the club push for domestic and European success this season," he added.

Cousin said he was focused on helping Rangers to secure honours this term.

"Obviously when I heard I had the opportunity to move to the Premiership and the offer was right both for myself and Rangers, it was difficult to turn down," he said.

"However, I made it clear all along that I have enjoyed my time at Rangers and I am more than happy to stay, fight for my place and help the manager and the rest of the squad compete for silverware this season."