Johann Perruaux, the linesman accused by Auxerre's Moroccan international Kamel Chafni of racially abusing him, denied the allegation on Monday.
Perruaux said in a statement sent to AFP that while he had reacted in a lively fashion when confronted by Chafni during the Ligue 1 match between Auxerre and Brest on Saturday he had not resorted to racial abuse.
Chafni was sent off following an altercation with Perruaux, in the 55th minute of Auxerre's 1-0 loss at Brest.
The midfielder had to be restrained by his team-mates, as well as players from Brest, and as he left the pitch, following a delay of five minutes, he told television cameras he had been the victim of racist abuse.
However, Perruaux said that the claims were wide of the mark.
"I formally deny all claims that I made racist remarks," said Perruaux.
"Even if I reacted strongly, following the remarks made by M. Chafni and his aggressive attitude towards me, I formally deny all allegations of racist abuse.
"I am at the disposition of the judicial authorities that M. Chafni has indicated he will go to, and have all the evidence necessary in my possession," added Perruaux, who was referring to the earpieces the officials wear and which records exchanges between individuals.
Perruaux said that he too was looking to take legal action.
"I have asked my advisors to do all that is necessary so that a complaint for defamation can be filed," he said.
"I will make no further comment on this affair but I will obviously give all the explanations concerning the incident to the sports commissions who have been assembled to consider it."