The FA have confirmed it is investigating claims that Macclesfield captain Nat Brown was racially abused by spectators during Tuesday's match at Barrow.
The allegation came from Macclesfield manager Steve King following the FA Cup second-round 1-1 tie at Holker Street.
King claimed Brown had been called "a monkey" by Barrow supporters as he made his way on to the pitch for the second half.
Referee David Webb included his version of events in his report of the match, which will go to a December 29 replay to determine who will face Championship side Cardiff in the third round.
An FA spokesman said: "We are aware of the incident and it was referenced in the referee's report.
"We are now liaising with both clubs and the police."
King added: "He got called a monkey by some of the fans behind the goal. He
said to the ref 'he's called me a monkey' and that's not acceptable.
"I heard it when I was coming out with Nat. It seems to be happening