David Gill will reject a place on FIFA's executive committee if Sepp Blatter is re-elected president on Friday.
The Football Association vice-chairman told UEFA member associations in Zurich he will not take up the place if Prince Ali Bin Al Hussein loses the election in Zurich.
Gill, who was formerly chief executive of Manchester United, was voted in as a vice-president of FIFA in March.
The exasperated 57-year-old believes it would be futile from him to remain on the executive committee and would not do the UEFA nations justice.
Although UEFA president Michel Platini has claimed the majority of nations under his jurisdiction will vote for Jordanian Ali, Blatter has previously had significant support from other regions, particularly Africa and North America.
Asked if he would walk away if Blatter retained his position, Gill said: “Yes, I’ve been clear about that. The situation we have here is very important for football generally and for the future of the game.
“I personally made a decision to run for the FIFA vice president and I was delighted when the UEFA countries voted me in.
“If you remember, I was persuaded to be voted in. I had some issues concerning the governance of the game and Mr Blatter in particular.
“Over the months, they persuaded me that yes, we could effect change from within but what has changed my mind? Seismic events yesterday.
“Nobody can tell me what happened wasn’t seismic for the world of football and, based on that, if he (Blatter) couldn’t see the enormity of what happened, he should resign.
“I recognise and realise that to be on that body would be futile and I don’t think that is right for me and I don’t think, more importantly, it is right for football or UEFA.
“I can categorically state that in Prince Ali, we have a very credible, very plausible candidate who can take FIFA forward and I would be delighted to work with him.
“To be a vice president of FIFA would be an honour but it would be a new FIFA, not what we have and that’s the reason for the decision.
“I echo what President Platini said. It’s time for change and the right thing to do would be to resign. If you look at the charge sheet from yesterday, it was enormous and over many, many years.
“There’s no way the president (Blatter), who has worked for FIFA for many years, can walk away and just ignore that. It’s on his watch and he’s overseen it. In that situation, you have to resign.”
John Delaney, chief executive of the Football Association of Ireland, added: "David Gill stood up and said he won't take up his seat, that was the big thing. I think it was very brave and very honest of him and there was a good round of applause, people thought 'that's a man of honour'.
"From his own personal perspective he doesn't want to serve under Blatter and you have to respect that position.
"There wasn't a vote taken but Michel Platini will tell you UEFA is unified, whether all 53 transfer their votes over I don't know, I think one or two will be lost along the way."