Fifa chief Issa Hayatou denies bribery claims
Mr Hayatou, vice-president of football governing body Fifa, said money that the BBC's Panorama alleged was a bribe was in fact paid to the Confederation of African Football (Caf).
He said it was part of a sponsorship deal with sports marketing firm ISL.
The BBC said they stood by the claims, and that Mr Hayatou was given several chances to put his version of events.
"Mr Hayatou now seems to be saying that there is an innocent explanation for the payment from ISL," the BBC said in a statement.
"However, when Panorama wrote to him repeatedly and approached him in person offering him an opportunity to put his side of the story, he offered no explanation."
Earlier, Mr Hayatou strongly denied Panorama's allegations that he took 100,000 French francs (£12,900) in 1995 from sports marketing firm ISL, which was lobbying to gain lucrative Fifa deals.
"This money was not for me, it was for the 40th anniversary of Caf," said the Cameroonian, who also heads Caf.
"At that time ISL was the sponsor of Caf and they give the money to Caf and not to me, and the executive committee of Caf accepted it and approved it, Kazinform refers to BBC News.
See www.bbc.co.uk