This year's NBA season has been cut short and will not begin until December at the earliest after further negotiations between players and owners broke down.

The 2011/12 campaign, which has already been delayed by two weeks, was due to begin next Tuesday.

"In light of the breakdown of talks, there will not be a full NBA season under any circumstances," NBA commissioner David Stern said.

"It's not practical, possible or prudent to have a full season now. We're going to have to recalculate how bad the damage is."

Talks between players and owners relate to annual revenues and how to divide them between the two parties.

Billy Hunter, executive director of the players' association, said: "We made a lot of concessions, but unfortunately at this time it's not enough, and we're not prepared or able at this time to move any further."