Arsenal midfielder Jack Wilshere has accepted a Football Association charge of making an offensive gesture but will appeal the mandatory two-game suspension following the incident.
Wilshere made the gesture during the 6-3 Premier League win by Manchester City at the Etihad Stadium on December 14 - the incident was not seen by the match officials but was caught on video.
The England midfielder was charged retrospectively by the FA under a new pilot project for potential 'not seen' incidents in Premier League matches.
Under the new process, if an incident has not been seen by the match officials, a three-man panel will be asked by the FA to review it and advise what, if any action, they believe the match referee should have taken had it been witnessed at the time.
Wishere's case will be heard by a commission on Thursday and if his ban is upheld the 21-year-old will miss the home clash with Chelsea on December 23 and the Boxing Day fixture at West Ham.
Liverpool striker Luis Suarez was suspended for one match following a similar incident against Fulham in 2011.