The Football Association will not challenge the decision by disciplinary chiefs to take no action against Sir Alex Ferguson and Carlos Queiroz for their outbursts against officials after their FA Cup exit last season.
But the FA insist the remarks by the Manchester United duo, who had been charged with improper conduct, about referees chief Keith Hackett and match official Martin Atkinson were "inappropriate".
An FA spokesman said: "After careful consideration, including external legal advice, we have decided that an appeal would be unlikely to succeed given the limited basis on which appeals are allowed. An appeal would therefore not be the right course of action.
"We remain surprised and disappointed at the original decision and we want to reiterate our support for Keith Hackett, Martin Atkinson and referees collectively.
"Keith Hackett has an important job to do in managing the select group of referees and we fully support his work. Martin Atkinson and the other select group referees also have our full backing for the excellent job they do.
"We remain firmly of the view that the comments made by Sir Alex Ferguson and Carlos Queiroz were inappropriate. We wish to discourage such comments being made as they are not in the best interests of football.
"In light of the commission's decision, we will review the process by which we address inappropriate media comments made about match officials by participants in the game."
The reason for the FA's decision is that the only grounds for an appeal is for them to demonstrate that the original decision was one that "no reasonable body could have come to".