The Swiss Federal Office of Justice has handed over its first batch of documents to the US authorities investigating allegations of bribery within FIFA.
The documents relate to claims that FIFA officials received money in return for the awarding of marketing rights for tournaments in the United States and South America.
"The Federal Office of Justice (FOJ) today handed over an initial package of evidence to the US authorities," an FOJ statement read.
"Consisting of bank documents, the evidence will be used in criminal proceedings against high-ranking FIFA officials. It relates to bank accounts allegedly used for bribes connected with the grant of marketing rights to soccer tournaments in Latin America and the USA."
The FOJ said that following a request from the US, 80 million US dollars (?53.9million) has been frozen in 13 different bank accounts.