Despite years of WWE attempting to organize a match between The Rock and Roman Reigns, the bout has remained elusive. The highly-anticipated showdown nearly materialized at WrestleMania 39, but negotiations broke down.

During an appearance on the Pat McAfee Show in September, The Rock revealed that the match was essentially a done deal for this year's event, following a meeting with WWE executives in Los Angeles. However, the talks broke down as both parties aimed to create a game-changing event but couldn't agree on how to achieve that.

The Rock did, however, leave the door open for a potential clash with Reigns at next year's WrestleMania 40 in Philadelphia.

Dave Meltzer of the Wrestling Observer Newsletter disclosed that WWE's internal stance is they would not refuse The Rock should he express interest in the match. However, given that The Rock turned it down last year, there is skepticism about the match happening at WrestleMania 40.

Meltzer elaborated, “Regarding the stories that WWE won’t do Rock vs. Reigns at Mania if Rock wants to do it, what we were told is this. If he wants the spot I can’t believe WWE would turn him down, but after Johnson turned it down last year, nobody is going with the idea he’s going to do it this year. The match is not scheduled, unlike at this time last year when the match was considered a good shot.”

Additional information suggested that The Rock is expected to be tied up once the Hollywood strike concludes. Meltzer also clarified, “We were told that Rock is not going to come back and win the title.”