Former Newcastle United player Sylvain Marveaux has been arrested in France as part of the ongoing football tax investigation, it is claimed.
Le Parisien writes that Marveaux, who left Newcastle for French club Lorient last summer, is one of four people arrested as part of the probe into tax paid on cross-channel transfer dealings.
The newspaper, which cites police sources, claims the other three people arrested in France were agents.
Marveaux, 31, joined Newcastle in 2011 and remained with the club for five years, despite making little impact and going out on loan to French side Guingamp. He has since described his time as a failure.
Legal sources also report there have been 10 raids at various locations over the past week, as part of the investigation into transfers. Marseille are also under investigation, according to sources in France.
Yesterday the offices of Newcastle and fellow Premier League club West Ham United were raided, following allegations of tax evasion and National Insurance fraud worth around £5m.
Newcastle managing director Lee Charnley was arrested before being released without charge, and the club's chief scout Graham Carr, a man credited for his ability to spot talent in French football, has said he is also expecting to be interviewed.
He told The Sun: “They probably will be in touch with me. I’m here and I’m not hiding anything.”
No West Ham employees have been arrested.
HM Revenue and Customs revealed it had "arrested several men working within the professional football industry for a suspected income tax and national insurance fraud.
"Investigators have searched a number of premises in the North-East and South-East of England and arrested men and also seized business records, financial records, computers and mobile phones.
"The French authorities are assisting the UK investigation, and have made arrests and several locations have been searched in France."