Fifa is accused of failing to pay out more than £3 million from a players' fund for contracts that were not honored by clubs

FIFA is accused of failing to pay the final part of agreed amounts to players across Europe whose contracts were not honored by their clubs.

A number of sources from various countries with knowledge of the situation say that although the world football body has made some payments, the final payment has not been made.

Many of the players affected are either unemployed or now retired and the sums are said to be vital.

The money was supposed to come from FIFA's player fund, externalwhich was established in 2020. The outstanding payments were due in September 2023.

BBC Sport has obtained an email from a national association to Fifa naming more than 30 players and highlighting the financial difficulties, with a request to release the outstanding amounts.

Four hundred and twenty players owe a total of £3.09 million.

FIFA is currently arguing with the world players' union Fifpro over changes to the international match calendar.

Fifpro, which is backed by the Professional Footballers' Association, believes players are being asked to do too much at the top level, potentially putting them at greater risk of injury.

Their biggest point of contention is the expanded 32-team Club World Cup, scheduled to take place in the United States next summer.

To date, FIFA has neither negotiated television contracts for the event nor confirmed prize money.

FIFA has been contacted for comment.