The North Carolina football program had been waiting a long time to see what the final decision would be on the eligibility waiver from wide receiver Tez Walker. Well, the NCAA has finally made the decision, and Walker's waiver has been denied, per Pete Thamel of ESPN.

‘UNC star WR Tez Walker will not be eligible for the 2023 season, per UNC. The final decision on Walker came on the school's second appeal and was made by the NCAA Committee on Legislative Relief. Just 18-percent of the 81 second-transfer (or more) waivers have been passed this school year, per a document the NCAA sent out last week.'

There it is. So, Walker will not be eligible to play for the Tar Heels this season in what has been a massive developing story. North Carolina football head coach Mack Brown recently expressed his frustration at the NCAA for the delay prior to the South Carolina game, saying “I can't express my disappointment in the NCAA strong enough.”

Now, the Tar Heels won't have Walker. He transferred from Kent State with the expectation that he would be allowed to play and have his waiver granted as a two-time transfer, per Greg Barnes of 247Sports:

“When I made the decision to transfer from Kent St. back to my home area at UNC, I did so thinking I would be able to play this year. The way the rules were set up at the time, we knew we'd have to file a waiver as a two-time transfer, and in previous years, those waivers were being granted.”

Heisman Trophy candidate and Tar Heels quarterback Drake Maye also expressed his frustration with the situation recently, and now the tensions might spill over even more after this ruling by the NCAA. In what has been a busy time for college football, this decision by the NCAA definitely won;t help them in an attempt to save face.