Liverpool were considering whether to appeal the ban imposed on Luis Suarez after the panel that found him guilty of racial abuse released a report accusing him of giving "unreliable" and "incredible" evidence.
The 24-year-old Uruguay international was hit with an eight game ban and fined $40,000 last month for racially abusing Manchester United defender Patrice Evra during a match at Anfield on October 15.
Liverpool took the highly unusual step of denouncing the Football Association disciplinary panel's judgment, published on December 20, in the strongest possible terms, and insisting Suarez was not a racist.
But on Saturday the panel, chaired by leading lawyer Paul Goulding, released a detailed 115-page ruling where they said elements of Suarez's testimony had been "incredible" given the ill-tempered nature of his exchanges with Evra.
The report revealed Suarez had called Evra a "negro" no fewer than seven times during the match.
Liverpool responded to publication of the panel's detailed decision with a brief statement that said: "The club can confirm that they received the written reasons from the Regulatory Commission at short notice last (Friday) night on the evening of the game against Newcastle United.
"The player, the club and our legal advisors will now take the necessary amount of time to read, digest and properly consider the contents of the 115 page judgment and will make no further comment at present."
Public statements of support from Liverpool, and their manager Kenny Dalglish, as well as the sight of players wearing T-shirts emblazoned with Suarez's number seven in the pre-match warm up against Wigan -- the club's first game after the ban was imposed -- suggested an appeal was all but inevitable.
But so severe is the panel's criticism of Suarez, Liverpool may accept a ban that means the Uruguay intenational misses only four Premier League matches.
Liverpool have been given until January 13 to respond, meaning Suarez will be free to play in their next three games, including their League Cup semi-final, first leg trip to Manchester City on January 11.
According to the panel, when Evra asked Suarez why the Uruguayan striker had kicked him, he replied: "Porque tu eres negro (because you are black)."
When Evra warned him he would punch him if he repeated the remark, Suarez is alleged to have responded: "No hablo con los negros (I don't speak to blacks)."
Suarez had attempted to argue his use of the word "negro" had been inoffensive.
However the FA disciplinary commission said: "Mr Suarez's evidence was unreliable in relation to matters of critical importance. It was, in part, inconsistent with the contemporaneous evidence, especially the video footage.
"For example, Mr Suarez said that he pinched Mr Evra's skin in an attempt to defuse the situation. He also said that his use of the word 'negro' to address Mr Evra was conciliatory and friendly. We rejected that evidence.
"To describe his own behaviour in that way was unsustainable and simply incredible given that the players were engaged in an acrimonious argument."
Liverpool's next match is away to Premier League leaders Manchester City on Tuesday.
Suarez, signed for £23 million ($36 million) from Dutch side Ajax in January, has been one of Liverpool's best players this season, with eight goals in 21 appearances for the Merseysiders so far in the current campaign.
Source: AFP
