Marseille claim to have footage of Neymar racially abusing Japanese right-back Hiroki Sakai during their Ligue 1 win over Paris Saint-Germain earlier this month, a source close to the club said on Tuesday.
The individual said Andre Villas-Boas’s side have evidence of the Brazil forward making the comments on two occasions.
A Marseille spokesperson refused to confirm the allegations.
“We have no comment. We entrust all our expertise and analysis to the examiners” of the league, they said.
The world’s most expensive player alleged he was the victim of racist abuse by Marseille defender Alvaro Gonzalez in the fixture where five players including Neymar himself were shown red cards.
Last week Brazil’s Globo Esporte said PSG had submitted a video of the incident to the French league (LFP) “to attempt to prove that Neymar was the victim of racism”.