FIFA president Sepp Blatter has rejected English FA chairman Greg Dyke's call to publish the Garcia report into allegations of corruption in World Cup bidding.
Blatter has replied to a letter from Dyke, saying publishing the report would break FIFA's rules and Swiss law.
Ethics investigator Michael Garcia has compiled a 430-page report into the bidding for the 2018 and 2022 World Cups, won by Russia and Qatar, but FIFA ethics judge Hans-Joachim Eckert has cleared the countries to host the tournaments. Blatter's reply to Dyke states: "FIFA would violate not only it's in rules and regulations but also Swiss law by making public the report in question."
Blatter says every person in the report would have to give consent to publication - something that would be practically impossible.
The FIFA president adds: "We have been advised that publication of the report might be permissible if the persons and entities included in the report consent to such publication and waive any legal action they might be entitled to bring."
Blatter's reply asks if Dyke's letter may be interpreted as "providing consent" on behalf of any member of England 2018's bid team and consultants and "as a corresponding waiver of any legal action in the event of such publication."
FIFA on Tuesday announced it has filed a criminal complaint with the Swiss attorney general in respect of unnamed individuals who report names may have breached Swiss law during the bidding process for both World Cups.