Decision's made & that's Final; HANDBALL ROW RUMBLES ON ALL THE LATEST TWISTS & TURNS.

Byline: PAUL O'HEHIR

THE FRENCH FA last night refused to offer Ireland a replay of the controversial World Cup play-off - despite numerous heavyhitting pleas to do so.

French skipper Thierry Henry - at the centre of the handball storm - declared that a replay would be the fairest option of settling the raging dispute.

But his statement yesterday was also a clever piece of PR as it came hours after FIFA's morning ruling that no replay could or would take place.

Still, that didn't stop Irish skipper Robbie Keane and the FAI issuing additional statements urging the French FA to examine their conscience and honour another game. But French officials released a lengthy, late night statement which read: "The FFF understands the disappointment and bitterness of Irish players, management and supporters.

"It has never sought to deny the refereeing mistake that allowed the French equalising goal to stand.

"From the end of the match, and because in the past French football has itself suffered from events of a similar nature, the directors of the FFF expressed their regret and sympathy to their Irish counterparts.

"The captain of the French team Thierry Henry spontaneously admitted that he handled the ball. He did so after the end of the game to Irish players and the referee and then to the media. "This frankness and honesty corresponds to the exemplarily career that he has had in all his clubs as well as with the national team. "In view of the pressure he is under, the French Football Federation gives him their full support. The statement added: "The FAI asked FIFA yesterday (Thursday) if the match might be replayed. FIFA rejected this request today, by referring back to the Laws of the Game that govern all football matches.

Quoting FIFA's rulebook, the FFF statement added: 'The decisions of the referee regarding facts connected with play, including whether or not a goal is scored and the result of the match, are final.

"As a result, the result of the match cannot be altered and the match cannot be replayed."

The FFF's own statement concluded by stating: "This decision by FIFA is authoritative and applies to both federations."

FAI officials were unavailable for comment last night but it is understood they cannot pursue the matter with the Court of Arbitration for Sport (CAS).

Stephen Townley, who acts as an arbitrator for CAS, said: "Looking at FIFA's statutes, this would come under violation of the laws of the game, in which case CAS could not pick up the dispute."

If that proves to be the case, the FAI have hit a brick wall and the matter is dead and buried.

Earlier in the day, the FAI's board of management had met to discuss FIFA's ruling and issued the following statement prior to last night's FFF response. "The FAI has called on the French Football Federation, as one of the world's largest football associations, to join with it and the captains of both the French and Irish teams, Thierry Henry and Robbie Keane, to request a replay from FIFA that would protect the integrity of the game worldwide and the pride of the French national team.

"The Board of Management noted the FFF's statement that it will comply with whatever FIFA decides and welcomed the French team captain's statement that a replay would be the fairest solution."

But the overruling statement of them all had been published f i rst thing yesterday morning by FIFA. "The result will not be changed and cannot be replayed," it read.

"As is clearly mentioned in the laws of the game, during matches, decisions are taken by the referee and these decisions are final."

CAPTION(S):

NO LUCK MATE Alan Kelly consoles Robbie Keane after our World cup nightmare APPEAL FAI chief Delaney ANGERThierry Henry yesterday said sorry but it's not enough for Eoin Hand, right