FIFA president Sepp Blatter has rejected 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 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 added: "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.''
Dyke had said the latest furore over World Cup bidding was affecting FIFA's reputation.
Blatter responded to that point saying: "I note your opinion that FIFA's reputation in England is rather low, and that you consider immediate publication of the report... an appropriate means with which to build this reputation. We understand your line of reasoning but we kindly ask that you also consider our position and our perspective.''
Blatter filed a criminal complaint in Switzerland this week against unnamed individuals linked to the report.