Soccer:Liverpool and Luis Suarez have grudgingly accepted the striker's eight-match ban for racially abusing Manchester United defender Patrice Evra.

The Uruguay international begins his suspension immediately after the club reviewed the 115-page document from the independent disciplinary commission and decided not to appeal against the sanction and a £40,000 fine.

However, they have made clear their action is by no means an acceptance of culpability and have again criticised the way the English Football Association handled the investigation into an incident which occurred during the 1-1 draw at Anfield in mid-October.

“It is our strongly held conviction that the Football Association and the panel it selected constructed a highly subjective case against Luis Suarez based on an accusation that was ultimately unsubstantiated,” said a Liverpool statement.

“The FA and the panel chose to consistently and methodically accept and embrace arguments leading to a set of conclusions that found Mr Suarez 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.”

Liverpool argue the investigation has severely damaged Suarez’s reputation and they continue to stand by their man.

“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,” added the statement.

“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.”

The Reds have also defended their stance on racism and general inclusion, saying the club “has been a leader in taking a progressive stance” on such issues.

“Liverpool Football Club have supported Luis Suarez because we fundamentally do not believe that Luis on that day — or frankly any other — did or would engage in a racist act,” said the statement.

“Notably, his actions on and off the pitch with his team-mates and in the community have demonstrated his belief that all athletes can play together and that the colour of a person’s skin is irrelevant.

“Continuing a fight for justice in this particular case beyond today would only obscure the fact that the club wholeheartedly supports the efforts of the Football Association, the Football League and the Premier League to put an end to any form of racism in English football.

“It is time to put the Luis Suarez matter to rest and for all of us, going forward, to work together to stamp out racism in every form both inside and outside the sport.

“It is for this reason that we will not appeal the eight-game suspension of Luis Suarez.”

Suarez, in making his own personal statement, made it clear he does not accept the accusations of which he was found guilty.

“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,” he said.

“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.”