Steve Finnan has revealed his astonishment at being accused of racially abusing Patrice Evra during Liverpool’s defeat to Manchester United at Old Trafford last month.

Greater Manchester Police received two separate complaints from fans after the controversial Premiership match, which United won after a dramatic last-gasp winner from Rio Ferdinand.

Liverpool officials analysed a tape of the alleged incident afterwards and claimed there was no evidence to suggest Finnan was guilty of taunting France international Evra, who has struggled since his January move from Monaco.

"I was astonished when I heard of the accusations and I categorically deny them," said 29-year-old Republic of Ireland international Finnan. "It was disappointing to read the stories. To suggest I would use racist language is very hurtful.

"I don’t really feel I should have to come out and say I didn’t say this or I didn’t say that, but because of what has been said and written I think it’s important I do respond and set the record straight."

He added on the club's official website, www.liverpoolfc.tv: "I didn't say what has been alleged. It's all lies."

United’s victory was somewhat overshadowed by the celebrations of Gary Neville, who celebrated in front of Liverpool fans and was subsequently handed a £5,000 fine by the Football Association.

When the two clubs met in the FA Cup earlier this month, fans were condemned for attacking an ambulance taking Alan Smith to hospital after the midfielder had suffered a dislocated ankle and broken leg.