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Police have swooped on the Baur au Lac hotel, the luxury establishment used by FIFA officials, for the second time this year.
Two people were seen being taken to the hotel garage and shortly afterwards two unmarked cars, which appeared to be police vehicles, drove away from the establishment.
FIFA issued a statement to Press Association Sport, saying: "FIFA became aware of the actions taken today by the US Department of Justice. FIFA will continue to cooperate fully with the US investigation as permitted by Swiss law, as well as with the investigation being led by the Swiss Office of the Attorney General.
"FIFA will have no further comment on today's developments."
The New York Times reported that two FIFA vice-presidents - Alfredo Hawit of Honduras and Juan Angel Napout of Paraguay - were among those arrested.
It said the number of arrests could total as many as 12.
Hawit was appointed interim president of CONCACAF, the confederation of countries from North and Central America and the Caribbean, after his predecessor Jeffrey Webb was arrested in a similar swoop in May.
Napout is the president of CONMEBOL, the South American confederation
Swiss police confirmed "a police action has taken place" but would not provide any further details.