Aberdeen have rejected the invitation to express an interest in enrolling a B Team in the newly created Conference League.
SPFL clubs were approached to declare any interest in submitting a B Team for the division which is proposed to sit at the fifth tier of the Scottish football pyramid.
The league is due to come into action in 2024/25 and be made up of B Teams alongside two Highland League clubs and four Lowland League sides.
But, Aberdeen will not form a B Team for the league set-up after reviewing the obligations and additional costs - estimated at £400,000.
A club statement confirming the decision read: "All 42 SPFL clubs were invited to express an interest in enrolling a B Team in a newly created Conference League, proposed to sit at the fifth tier of the Scottish football pyramid.
"The new league, due to start in the 2024/25 season, would include several B Teams, two clubs from the Highland League and four from the Lowland League.
"B Teams would comprise a majority of Scottish U21 players, with the stated ambition of providing competitive, meaningful game-time for emerging players in the developmental years between the youth academy and first-team football.
"Aberdeen FC has carefully reviewed the detailed criteria, including a mandatory financial contribution and the expectations around what a B Team infrastructure would look like in terms of additional players and support staff.
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"Senior members of our executive, together with the Chairman, and our football management and development staff assessed the benefits and feasibility of being involved in this new league.
"At the conclusion of that exercise, the Club has decided to reject the invitation."
Chief executive Alan Burrows explained: “We spent considerable time assessing the impact on our player development strategy, including the player pathway, and reviewed the cost/benefit of entering a B team in the Conference League.
“We also took account of feedback from other stakeholders, supporters and considered the decades long relationships we’ve had with Junior and Highland League clubs, including clubs who are now established in the SPFL.
“The player pathway challenge we would face with a team in the fifth tier is that 'one size does not fit all'.
“We have young players who need experience at higher levels in the pyramid. To accommodate that, and have a full-time B team, we would need to have around 55 full-time players. We estimated additional annual costs of around £400,000.
“While we have said no to the SPFL and Scottish FA about entering the proposed Conference League in 2024/25, we are keen to explore other options such as a strategic partnership with another SPFL club, where expanding some of the loan regulations would be key to ensuring Aberdeen FC continues to be one of the best developers of young talent in the country.
“We will therefore continue to push our best young talent to our first team as quickly as possible, along with using the loan market to provide player pathway experience, which has been impactful for the Club over many years.”
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