The FA has also reacted to a similar alleged incident between Scarborough's Andy Rhodes and Cambridge's Trevor Benjamin in a Third Division match on 10 January.
The FA moved in after failed attempts by the Professional Footballers' Association to sort out the row over alleged racist remarks made by Liverpool's Harkness against his former team-mate Collymore during the Aston Villa-Liverpool Premiership tie last month. Neither player was prepared to back down on his version of events.
The FA said last night it would be writing to both players and clubs to seek their observations. The statement continued: "Football is determined to rid the game of any element of racism and we will be seeking to get to the truth behind the allegations."
On the alleged incident in the Third Division game, the FA said: "Cambridge police have forwarded witness statements, taken from spectators, which allege remarks were made concerning Cambridge player Trevor Benjamin. We will be writing to both players seeking their observations."Reuse content