The report looking into alleged corruption in the 2018 and 2022 World Cup bidding contests has been leaked to Bild, the German tabloid claims.
The newspaper is set to publish extracts from the 430-page dossier, authored by former FIFA independent ethics investigator Michael Garcia, over the next few days.
Bild said the Garcia Report includes details of a two million Swiss franc ($2m) payment into the account of the 10-year-old daughter of a FIFA official.
The tabloid also said it will explain the role that the leadership of the Qatari Aspire Academy played in manipulating FIFA officials with voting rights.