|Liverpool's Luis Suárez was found guilty by the FA of racially abusing Manchester United's Patrice Evra|
In a statement of his own, Suárez thanked Liverpool for their support, but said he does not think his actions constituted racial abuse. The Merseyside club also claimed the FA "has damaged the reputation of one of the Premier League's best players" after finding Suárez guilty last month. Having assessed the findings, Liverpool have notified the FA they will not contest the ban, which takes effect immediately, ruling him out of Tuesday evening's match against Manchester City.
The Uruguayan forward was handed the suspension and a £40,000 fine by the Football Association on 20 December 20 following a lengthy investigation while the independent regulatory commission's 115-page report was released on New Year's Eve.
A statement on Liverpool's official website read: "It is our strongly held conviction that the Football Association and the panel it selected constructed a highly subjective case against Luis Suárez based on an accusation that was ultimately unsubstantiated.
"The FA and the panel chose to consistently and methodically accept and embrace arguments leading to a set of conclusions that found Mr. Suárez to "probably" be guilty while in the same manner deciding to completely dismiss the testimony that countered their overall suppositions.
"Mr. Evra was deemed to be credible in spite of admitting that he himself used insulting and threatening words towards Luis and that his initial charge as to the word used was somehow a mistake.
"The facts in this case were that an accusation was made, a rebuttal was given and there was video of the match. The remaining facts came from testimony of people who did not corroborate any accusation made by Mr. Evra.
In its determination to prove its conclusions to the public through a clearly subjective 115-page document, the FA panel has damaged the reputation of one the Premier League's best players, deciding he should be punished and banned for perhaps a quarter of a season. This case has also provided a template in which a club's rival can bring about a significant ban for a top player without anything beyond an accusation."
Suárez said: "Never, I repeat, never, have I had any racial problem with a team mate or individual who was of a different race or colour to mine. Never. I am very upset by all the things which have been said during the last few weeks about me, all of them being very far from the truth. But above all, I'm very upset at feeling so powerless whilst being accused of something which I did not, nor would not, ever do.
"In my country, 'negro' is a word we use commonly, a word which doesn't show any lack of respect and is even less so a form of racist abuse. Based on this, everything which has been said so far is totally false.
"I will carry out the suspension with the resignation of someone who hasn't done anything wrong and who feels extremely upset by the events."
Liverpool also said they have continued to support Suárez because they believe he was innocent of racial abuse. "Liverpool Football Club have supported Luis Suárez because we fundamentally do not believe that Luis on that day – or frankly any other – did or would engage in a racist act," the statement continued.
A statement on the FA website on Tuesday evening said: "Liverpool FC have this afternoon [Tuesday 3 January 2012] informed the FA that they will not be appealing the decision of an Independent Regulatory Commission in relation to the recently proven misconduct charge against Luis Suárez.
"Suárez will be suspended with immediate effect for a period of eight matches, starting with this evening's fixture against Manchester City. Suárez was also fined £40,000 and was warned as to his future conduct"