Comments land Whelan in hot water

Whelan's comments about Jewish people, made in a newspaper interview where he was defending his decision to hire former Cardiff boss Mackay, have reverberated throughout football and beyond.

Mackay was hired despite being under investigation for allegedly sending racist and anti-semitic texts and Whelan responded to criticism by telling The Guardian: "I think Jewish people do chase money more than everybody else."

Malaysian businessman Tan, who sacked Mackay in December, reacted angrily to the latest development, telling Sky Sports News: "Can you imagine if Mr Whelan was the head of the FA? Here we have a racist chairman hiring a racist manager. All the fans in Wigan now think it's okay to be racist.

"They follow the leader. So, how will the FA respond to this? I personally hope the FA is not a toothless regulator in this matter.

"What are Jewish and Chinese people thinking of the UK today? Action must be taken because the world is watching."

The FA has said its investigation into Whelan's comments will be treated "as a priority". It has written to the 77-year-old giving him three days to respond. Earlier this week the FA upheld a four-month ban on a county FA official for using overtly sexist language.

Whelan is facing the prospect of a ban himself after he also told the Guardian he did not view the word "chink" as offensive.

Whelan later apologised for any offence caused and denied being racist.

Wigan said the club would not comment in response to Tan's remarks, but both Whelan and Mackay have denied being racist.

The FA said in a statement: "We are very concerned to read about the comments that have been attributed to Dave Whelan. We take all forms of discrimination seriously.

"As with all such cases, this will be dealt with as a priority. The investigation is already under way and the FA's governance division have written to Mr Whelan. He has three working days to respond."

Mackay, who has also denied being racist, is himself the subject of an FA investigation for sending allegedly racist text messages to Iain Moody, his former head of recruitment at Cardiff.

The main representative body of British Jews called Whelan's comments "outrageous" and said that his apology is "half-hearted".

The Wigan owner is facing a critical situation at the club after sponsors kitchen firm Premier Range and sports drink company iPro Sport announced they were severing ties due to his appointment of Mackay.

The Board of Deputies of British Jews' vice-president Jonathan Arkush said in a statement: "His half-hearted apology does not go far enough. You cannot insult a whole group of people, and then say, 'I would never insult them', and hope that's okay.

"We need to see a proper apology and full recognition of the offence caused. Whelan, in his role as chair of a football club, has a responsibility to set the tone for both his players and supporters. Racism and anti-Semitism will prevail on and off the pitch if it's acceptable and unchallenged in the boardroom.

"We will be taking up the matter with the Football Association and Kick It Out."

Whelan had been asked his view of the word "chink" by the Guardian after Mackay had allegedly referred to Tan by that word in a text message.

Whelan also said that he had been told by senior figures that "nothing will come" of the FA's investigation into Mackay.

That was met with a swift rebuttal from the governing body, while anti-discriminatory body Kick It Out, which had strongly condemned Mackay's appointment by the Sky Bet Championship club, questioned Whelan's position.

Whelan later apologised for causing offence.

He told Sky Sports News: "I would never, ever insult a Jewish person. I have got hundreds and hundreds of Jewish friends. I would never upset a Jewish person. I would never upset them because I hold them in the highest regard.

"If anyone takes offence to anything I have said, please accept my sincere apology. It's either a misquote or on that day I must have done 50 interviews."

Whelan added: "The Chinese community - again, I've got loads of Chinese friends. I would never insult the Chinese. I know Malky Mackay insulted them and they take that name seriously. I understand their point of view completely. He apologised to them and I hope they accept that.

"I apologise on my behalf and on behalf of the club. We do not ever want to insult any nation or any person in the world."