Le Havre have refused to back down in their transfer row with Manchester United.
The French outfit are insistent that United broke transfer rules when they snapped up 16-year-old Paul Pogba.
United were quick to hit back at Le Havre, and Sir Alex Ferguson told them to retract their comments.
But chairman Jean-Pierre Louvel says there will be no apology from the Stade Jules Deschaseaux, and he claims that they are pushing ahead with their case.
"It is corruption of a young player, he was under contract," Louvel told L'Equipe.
"Threats won't make us step back. Our lawyers will submit the case
to Fifa, we will go until CAS (Court of Arbitration for Sport) if needed.
"Pogba had to sign a trainee contract, but he didn't do it, and his parents didn't want to.
"Now he has no licence to play at Manchester, and FFF (French Football Federation) didn't give him a letter of release, which means there is a problem.
"The big clubs can't act that way. The player has been lost, but we expect sanctions to protect our education."