If these two directories don’t match, the subscriptions couldn't be transferred. You need to either establish a new CSP reseller relationship with the customer by selecting the directory of the Azure subscriptions or change the directory of Azure subscriptions to match with the customer CSP relationship directory. For more information, see [Associate an existing subscription to your Azure AD directory](https://docs.microsoft.com/azure/active-directory/fundamentals/active-directory-how-subscriptions-associated-directory#to-associate-an-existing-subscription-to-your-azure-ad-directory).
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