Nigeria has said that it will report Newcastle United and Millwall to FIFA if they do not release players for the Africa Cup of Nations.
Shola Ameobi and Danny Shittu have been included in Nigeria's squad for the tournament.
Alan Pardew has said that Ameobi will not be going, while Kenny Jackett expects Shittu to turn down the call-up.
Chris Green from the Nigeria Football Federation told BBC Sport: "These clubs are not only disrespecting Nigeria but FIFA and CAF as well.
"The rules are clear on international games approved by FIFA so we consider these comments as not only ridiculous but totally disrespectful.
"We know the rules. FIFA has made it clear that these clubs will not be able to use these players for the duration of the Nations Cup plus an additional five days."
The tournament gets underway on January 19.
Germany
Switzerland
Hungary
Scotland
Spain
Italy
Croatia
Albania
England
Denmark
Slovenia
Serbia
Austria
France
Netherlands
Poland
Romania
Belgium
Slovakia
Ukraine
Portugal
Turkey
Georgia
Czech Republic