Outgoing FIFA president Sepp Blatter is reportedly being investigated by the FBI and US prosecutors as part of the probe that led to last week’s corruption.
Blatter announced his resignation on Tuesday, just days after being re-elected for a fifth term as the head of world football's governing body.
For days the Swiss had moved to distance himself from the controversy, but several American officials, speaking on the condition of anonymity, said he was being looked at along with those already arrested.
Prosecutors are said to be hoping to win the cooperation of some of the FIFA officials now under indictment and work their way up the organisation.
One source told America's ABC news: “Now that people are going to want to save themselves, there’s probably a race to see who will flip on [Blatter] first.
“We may not be able to collapse the whole organization but maybe you don’t need to."
Earlier the FBI, Internal Revenue Service and the US Attorney for the Eastern District of New York, who is involved in the US prosecutions, all said they would not comment on the Blatter resignation.
In its prosecution, the US justice department said 14 individuals were under investigation worldwide for allegedly accepting bribes and kickbacks estimated at more than $150m (£97m) over a 24-year period.
Two vice-presidents were among the seven Fifa officials arrested in Zurich. They all await US extradition proceedings.
The Swiss authorities have said Mr Blatter is not a part of their enquiries, and the 79-year-old has always denied any wrongdoing.
When contacted by Sky News FIFA refused to comment on the US reports, as did the US Justice Department and FBI.
The news of Mr Blatter's departure came at a hastily arranged news conference in which he announced he would leave within months and called for a new election to appoint his successor.
Blatter announced his resignation on Tuesday, just days after being re-elected for a fifth term as the head of world football's governing body.
For days the Swiss had moved to distance himself from the controversy, but several American officials, speaking on the condition of anonymity, said he was being looked at along with those already arrested.
Prosecutors are said to be hoping to win the cooperation of some of the FIFA officials now under indictment and work their way up the organisation.
One source told America's ABC news: “Now that people are going to want to save themselves, there’s probably a race to see who will flip on [Blatter] first.
“We may not be able to collapse the whole organization but maybe you don’t need to."
Earlier the FBI, Internal Revenue Service and the US Attorney for the Eastern District of New York, who is involved in the US prosecutions, all said they would not comment on the Blatter resignation.
In its prosecution, the US justice department said 14 individuals were under investigation worldwide for allegedly accepting bribes and kickbacks estimated at more than $150m (£97m) over a 24-year period.
Two vice-presidents were among the seven Fifa officials arrested in Zurich. They all await US extradition proceedings.
The Swiss authorities have said Mr Blatter is not a part of their enquiries, and the 79-year-old has always denied any wrongdoing.
When contacted by Sky News FIFA refused to comment on the US reports, as did the US Justice Department and FBI.
The news of Mr Blatter's departure came at a hastily arranged news conference in which he announced he would leave within months and called for a new election to appoint his successor.