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from Papa Smurf’s friends at www.TMZ.com – The mystery buyer gunning for Kim Kardashian’s sex tape came up short where it matters most … in the wallet … because Vivid Entertainment has officially REJECTED his $20 million offer to take the tape off the market.

Vivid honcho Steve Hirsch tells us, “We were offered $20 million for the Kim tape but have decided that we are going to hang on to it … for now.”

He adds, “Although the offer that we ultimately received was substantial, when I realized that it wasn’t Kim it became less appealing. Kim is a superstar and if it were to be sold, it should be to her.”