Bin Hammam denies any wrongdoing.

A Fifa report seen by the Press Association says there is 'compelling evidence' that Mohamed bin Hammam used bribery in his presidential campaign.

The report also called former Fifa vice-president Jack Warner "an accessory to corruption".

FIFA announced on Monday that Warner had resigned as FIFA vice-president and quit all football-related activities.

The governing body also said it had dropped all investigations into the Trinidadian and that "the presumption of innocence is maintained".

But the report of the ethics committee, which provisionally suspended Warner and Bin Hammam on May 29, said there was "prima facie" evidence that bribes had been paid to officials to support Bin Hammam's campaign for the FIFA presidency.

It said evidence and testimony from several officials showed they were handed brown envelopes each containing 40,000 US dollars at a?special meeting arranged by Bin Hammam and Warner. One of the witnesses, Fred Lunn from the Bahamas, photographed the cash before returning it.

The ethics committee report said: "The committee is of the opinion that the respective money gifts can probably only be explained if they are associated with the FIFA presidential elections of 1 June 2011.

"Therefore it appears rather compelling to consider the actions of Mr Bin Hammam constitute prima facie an act of bribery, or at least an attempt to commit bribery."

Bin Hammam said in a statement: "There is nothing I can say more than I deny the allegations and insist that I have not done anything wrong during the special Congress at Trinidad."

Damian Collins, the Tory MP who is campaigning for a reform of Fifa, believes the case against Warner should be re-opened.

"This makes Fifa's claim that Warner can be presumed innocent absolutely incredible," he said. "I believe Jack Warner should be made to answer these charges - it's not enough just for him to resign."