The image is from the same source.
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The experts estimated a bridge could cost over 20 billion dollars.
The bridge or tunnel between Scotland and Northern Ireland will not be built due to forecasted costs and engineering challenges.
When the study is released next week, it is expected to advise against proceeding with any proposals.
The report's recommendation will be accepted by the government.
Prime Minister Boris Johnson supports a fixed link between Britain and Northern Ireland.
The Telegraph reported that Sir Peter Hendy, who was asked by the government to examine connections between the different parts of the UK, had concluded that the project was not currently viable.
A government source said that Sir Peter had looked at the costs of a fixed link to Northern Ireland and found it would be very challenging at the moment.
It would be very, very difficult and expensive at the moment, but it will become viable at some point in the future.
The Department for Transport wouldn't comment on speculation. The Review will be published soon.
There were plans for a link between Northern Ireland and Scotland as far back as the 1890s.
The idea of a bridge was revived in the Democratic Unionist Party's 2015 general election manifesto.
Some experts said it would cost £15 billion, while others said it would cost £20 billion.
The image is from Mike Faherty.
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One end of the project was suggested to be Larne.
There are two possible routes for a link - from Portpatrick to Larne or Campbeltown.
In September, Northern Ireland's Infrastructure Minister Nichola Mallon said the "distraction of a £20 billion fixed bridge or three tunnels and a roundabout under the sea" had finally been put to bed.
She said that everyone knows what we could do for infrastructure and communities.
The 'Boris bridge' idea attracted a lot of ridicule but also some support.
The Hong Kong - Ju-Hi crossing, a 34 mile long combination of bridge and tunnel across the Pearl River Delta, was one of the projects the DUP could point to.
Nichola Mallon, the Infrastructure Minister in the province, was not happy with the idea.
Now that a fixed link has been ruled out, attention will turn to the substance of the review.
There are more mundane projects on both sides of the Irish Sea that could deliver economic benefits.