Dalton Philips, Morrisons chief executive, has written to Fifa boss Sepp Blatter outlining his grievance, and the supermarket is 'looking at its options under Swiss law".
Philips has taken issue with Blatter's, statement: "We go to new lands", when he announced that the tournament had been awarded to Russia.
Russia won the bid to host the 2018 contest after England's bid attracted a paltry two votes.
It is unclear if other sponsors of the bid are supporting Morrison’s stance.
Michael Bates, Morrison’s marketing director, said: "The FA team put together a fantastic bid. On behalf of our customer, we are disappointed that the merits of the bid were not recognised by FIFA, which clearly was intent on locating the 2018 World Cup in an emerging country.
"As we think the decision-making process was unfair, we have instructed lawyers in Switzerland to examine our options under Swiss law. We hope Fifa
will do the right thing and offer £1m to be invested in grassroots football."
FIFA was unavailable for comment.
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