Great Britain football team a non-starter for SFA
Lord Moynihan, chairman of the British Olympic Association, had pledged on Thursday that a side made up of players from the four home nations would feature at the London games.
The BOA also revealed their determination to appoint Sir Alex Ferguson as coach of the side.
However, Ferguson could be forced to field a side made up entirely of Englishmen if the football authorities of Wales, Northern Ireland and his native Scotland maintain their current stance.
"The Scottish FA's position on this issue remains the same - we are opposed to he concept of a British football team," said SFA chief executive Gordon Smith.
"As we have said many times before, we feel that such a move would threaten the independent status of the home nations.
"Also, when we speak to our fan groups about this issue, they tell us that they are strongly opposed to the idea.
"As the governing body of football in this country, we will always do what is best for the sport here in Scotland."
"On a personal note, I feel that the Olympics should be the pinnacle of any sport and it is doubtful as to whether an age-restricted football competition in the Olympics would ever be able to rival the World Cup."