The European champions are intent on formalising the previously indirect attacks on Real Madrid president Ramon Calderon, who has made it clear that they are prepared to pay a world record transfer fee of up to £78 million to sign the Portuguese winger, by making a complaint to Fifa.

 

It is unclear whether the world governing body would present the case to its Disciplinary or Ethics Committee.

 

Much would depend on whether Manchester United complain about Real Madrid or Calderon personally.

 

Fifa could decide Calderon has a case to answer to Coe's Ethics Committee as under article four of its regulations it says: "Officials shall show commitment to an ethical attitude while fulfilling their task. They shall pledge to behave in a dignified manner. They shall behave and act with complete creditability and integrity."

 

If the case is referred to Coe's Committee then there will almost certainly be strong pressure from the Spanish champions for the chairman of London 2012 to step aside as he is a close personal friend of Manchester United manager Sir Alex Ferguson and has been trying to persuade him to manage Britain's football team at the London Games.

 

Coe was appointed to the position in September 2006.

 

It was confirmed last December that the Committee will play an important role in overseeing the bidding for the 2018 World Cup, for which England are among the candidates.