La Liga president Javier Tebas has said he thinks FIFA president Gianni Infantino is behind the "failed" European Super League project.
Tebas claims that Infantino is referred to as "W01" in the secret Super League documents he had access to.
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"It's he who is behind the Super League and I already told him in person," Tebas said of Infantino on Tuesday. "I've said it before and I will say it again, behind all of this is FIFA president Gianni Infantino. He's pushing, saying things ..."
Infantino, who headed up UEFA from 2009 to 2016, announced his and FIFA's opposition to the breakaway project that was founded by 12 European clubs on April 18.
Six English teams, including Champions League finalists Manchester City and Chelsea, withdrew 48 hours later following fan pressure and UK government pressure.
Inter Milan, Atletico Madrid and AC Milan followed, but Real Madrid, Barcelona and Juventus have yet to withdraw.
The nine clubs that pulled out have been handed financial punishments by UEFA and have agreed to make a combined €15 million goodwill contribution to benefit youth and grassroots football across Europe.
UEFA said on Friday that the three clubs will face sanctions, and European soccer's ruling body has started disciplinary proceedings against them.
On Saturday, the three defiant clubs denounced "intolerable" pressure from UEFA to drop the project.
Italian FA president Gabriele Gravina warned that Juventus could face expulsion from Serie A if they did not withdraw from the European Super League.
Tebas said La Liga has no "regulatory capacity to sanction anyone."
"That was said by the president of the Italian FA but not by the Italian league," he said. "The federations belong to UEFA, not the leagues.
"Almost all the clubs have recognised they have made a mistake. The worst sanction has been the reaction of their fans. They have recognised their mistake, and that is what we have to consider.
"This project has failed but is not dead. Without English clubs, they will not be able to carry it through."
Tebas, meanwhile, insists he has no personal animosity toward Real Madrid president Florentino Perez, who had worked on the Super League project for three years and has been its most vocal advocate. Perez was named president of the Super League.
"It's nothing personal, we have different opinions on the idea of football," Tebas said of Perez. "I've heard the Real Madrid president say that football will be ruined in three years, and that is simply not true.
"It's nothing personal against Florentino, it's just that what he presents is another type of football industry that puts in danger the current one, and I cannot allow for that to happen."
In April, Tebas was named to UEFA's Executive Committee by the European Leagues. Spanish Federation chief Luis Rubiales is also a member.