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As Yahoo’s stock price continues to fall beyond the point it was at when Microsoft first made its buyout offer, Bloomberg reports that Microsoft Corp. Chief Financial Officer Chris Liddell said the chances of the software maker buying Yahoo! Inc. are still “negligible.”

“You never say never, I can never say that, but it’s so close to negligible,” Liddell said at a Citigroup Inc. conference in New York, adding that the low chance of an acquisition means Microsoft won’t limit its share repurchases.

“We continue to value Yahoo as a declining asset,” Liddell said. “At some stage it just makes no sense anymore. So you never say never about these acquisitions, but the time came and went.” These comments will only put more pressure on Yahoo CEO Jerry Yang to pull something out of his hat, and fast.

(Image credit: Reuters)