City of London Police have opened a criminal investigation into an allegation of bribery following The Telegraph's probe into suspected corruption in football.
The material gathered by the newspaper was handed to the authorities and the step has been taken to investigate a "single suspected offence of bribery".
A number of football figures including former Queens Park Rangers boss Jimmy Floyd Hasselbaink, Southampton assistant boss Eric Black and out-of-work coach Harry Redknapp were targeted by the newspaper, but none have been accused of wrongdoing.
Sam Allardyce was secretly filmed by the undercover reporters appearing to discuss how to get around the Football Association's ban on third-party ownership of players, which led to his dismissal as England manager just 67 days after he was appointed.
A City of London Police spokesman has confirmed that Allardyce "has received a letter stating he is not part of the investigation".
A statement from the police read: "Detectives from the City of London Police Economic Crime Directorate have reviewed material gathered by a recent Daily Telegraph investigation into suspected corruption in football.
"This review of the material has concluded and the decision has been taken to begin a criminal investigation into a single suspected offence of bribery."
The statement added that no arrests have been made.
