A BBC Panorama investigation will tonight reveal that the FBI are investigating Sepp Blatter's role in a bribery scandal worth $100m (€92m approx).

The show is set to reveal that Blatter knew of payments made by the sports marketing company ISL to FIFA Officials including former President Joao Havelange. In return for the payments, ISL were given valuable televisions rights throughout the 1990s. Blatter went on record, denying any knowledge of the payments.

Journalist Andrew Jennings led the investigation for the programme and the BBC claim that Jennings has seen a letter in the hands of the FBI that may implicate Blatter in the investigation. The letter, reportedly written by Havelange claims that Blatter knew about the payments.

Blatter is currently serving a 90-day suspension as FIFA President. He is due to step down from the role after February's election to replace him.