FIFA president Sepp Blatter has rejected Football Association chairman Greg Dyke's call to publish the full Garcia report into allegations of corruption for the 2018 and 2022 World Cup bids.
Blatter has replied to a letter from Dyke, saying publishing the full report would break FIFA's rules and Swiss law.
Ethics investigator Michael Garcia compiled a 430-page report into the bidding for the 2018 and 2022 World Cups, won by Russia and Qatar respecitvely, 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.
"We have been advised that publication of the report might be permissible if the persons and entities included in the report agree to publication and waive any legal action they might be entitled to bring."
Blatter's reply also asks if Dyke's letter may be interpreted as 'providing consent' on behalf of any member of England 2018 bid team and consultants and 'as a corresponding waiver of any legal action in the event of such
On Tuesday FIFA announced it filed a criminal complaint with the Swiss Attorney General in respect of unnamed individuals who report names may have breached Swiss law during the World Cup bidding.