Simpson spent the first-half of this season on loan with Swindon, where he impressed with 11 goals and three assists in 30 appearances for the League Two club.
However, the striker was recalled by Ipswich in the January transfer window, and has yet to make another appearance for the Tractor Boys.
It was then announced by Ipswich manager Kieran McKenna earlier this week that Simpson has requested to leave the club in the summer.
But despite that, it seems that a return to The County Ground will not be on the cards for the 20-year-old, even if he does indeed leave Ipswich in the next few months.
Speaking about whether his side could now look to re-sign Simpson following that admission from McKenna, Garner told the Swindon Advertiser: “I haven’t seen that, but we just wouldn’t be in that market.
“That’s going to require a transfer fee and that’s not a position we’re in as a football club at the moment.
“I’d just like to see Tyreece kick on in his career now. He came here and did great, and he’s got the potential and ability to do great things in the game whether that’s at Ipswich or whether that’s somewhere else. I’d just like to see him make the most of his talent and potential moving forwards.”
Did Ipswich sign these 26 players for a fee or a free?
Simpson is out of contract at Portman Road this summer, but Ipswich have the option to extend his contract by a further 12 months, something the club are expected to do despite his request to leave.
This will no doubt be rather disappointing from a Swindon perspective.
Simpson was very impressive during his spell at The County Ground earlier this season, and it would have been something of a coup for the Robins had they been able to bring him back to the club.
However, it seems as though there is not a chance of that happening, given it is understandable for Ipswich to try and receive a fee for a young talent, if they are to push through a move.
With that in mind, it seems Simpson may be out of reach for Swindon, but given what he did there, you imagine there will be plenty of other clubs keen on a deal for him.