"There are no men in the Equatorial Guinea women's team," said Jurg Nepfer, who is responsible for education and technical development at FIFA.
"There's no proof. It doesn't exist. We can't comment, there are no comments to make."
Nepfer was speaking during a tour of countries that have qualified for this summer's women's World Cup.
Equatorial Guinea were accused of having two male players in their women's team during November's Africa Cup of Nations in South Africa.
The country's football federation, Feguifoot, flatly rejected the accusations.
At the time, Feguifoot media officer David Monsuy explained to AFP: "They are saying that Genoveva Ayong Man and Salimata Simpaore are men. It was the press in Nigeria who started it, with Cameroon following afterwards."
The accusations arose after Equatorial Guinea qualified for the World Cup by reaching the final, where they lost 4-2 to Nigeria.
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