Ghirardi rules out Parma stay
Ghirardi announced his intention to cut his ties with the Serie A club last month after they were denied a place in the UEFA Europa League due to an unpaid tax bill.
Parma failed with an appeal against the decision not to give them a UEFA license to play in European competition, prompting Ghirardi to put the club up for sale.
The 39-year-old businessman tendered his resignation as president and he will not have a change of heart.
“I have not recovered yet,” he told Sky Sport Italia. "It was a hard hit to take, but I have absolutely not changed my mind.
"This club needs a change, and I am not the right man to do that. My history with football is over.
"I have made my choices, and I will not go back. This club is for sale."