The allegations come three days before the trioare to take part in FIFA’s vote on the hosts for the 2018 and 2002 World Cups.
Swiss newspaper Tages-Anzeiger and Germany’s Sueddeutsche Zeitung identify them as Ricardo Teixeira of Brazil, Nicolas Leoz of Paraguay and Issa Hayatou of Cameroon.
The reports say the men received kickbacks from marketing agency ISL from 1988-99. ISL went bust in 2001. They say they obtained the same document that the BBC plans to feature in a documentary being aired Monday.
FIFA said it had no comment on the reports.