FIFA announced on Sunday it will investigate allegations that two officials offered to sell their votes in the bidding process for the 2018 World Cup, dpa reported.
Reporters from the Sunday Times posed as lobbyists for a consortium of private US companies who wanted to help secure the World Cup for the United States, and approached delegates from the Confederation of African Football and the Oceania Football Confederation.
Amos Adamu, the Nigerian president of the West African Football Union who sits on FIFA's executive committee, is said to have offered his vote in exchange for 800,000 dollars to build four pitches in Nigeria - but asked for the money to be paid directly to him in meetings in London and Cairo.
Reynald Temarii, the president of the Oceania Football Confederation, is alleged to have asked for funding for a sports academy at a meeting in Auckland.
"FIFA and the FIFA Ethics Committee have closely monitored the bidding process for the 2018 and 2022 FIFA World Cups and will continue to do so," said a FIFA statement.
"FIFA has already requested to receive all of the information and documents related to this matter, and is awaiting to receive this material.
"In any case, FIFA will immediately analyse the material available and only once this analysis has concluded will FIFA be able to decide on any potential next steps.
"In the meantime, FIFA is not in a position to provide any further comments on this matter."
The OFC also confirmed it will investigate.
The 2018 tournament will go to Europe, after the USA withdrew its bid to focus on bidding for 2022, where they will compete with Australia, Qatar, Japan and South Korea.
"England have got all the good reasons why they should host it but they don't strike the deals ... It's sad but true," said a former executive committee member quoted by the Sunday Times.
England is competing with Russia and joint-bids from Spain- Portugal and Belgium-Netherlands to host the tournament.