Ashley Cole will take his battle against the Premier League's guilty verdict over the tapping-up affair with Chelsea to the highest authority in sport.
The Arsenal defender had his initial £100,000 fine reduced to £75,000 by an Premier League appeals committee yesterday but is determined to carry on the fight against the verdict on a point of principle.
A statement from the player's solicitor, Graham Shear of Teacher, Stern and Selby, said: "We have considered the appeal committee's comments overnight and discussed the same with Ashley Cole.
"Ashley is absolutely adamant that he will be proceeding to an appeal to the Court of Arbitration for Sport as he remains entirely dissatisfied with the result.
"It is interesting to note that Mr Mourinho and Chelsea seem happy with their fines and punishments, however my client feels that he has done little if anything wrong and therefore is not satisfied."
Cole and his legal team believe the punishment for meeting with Chelsea manager Jose Mourinho - who was also fined for his part in the affair - and chief executive Peter Kenyon amounts to a restraint of trade.
The talks in a London hotel came as the England fullback, 24, was considering a move away from Arsenal.
Having decided to remain with the Gunners, it had been thought Cole might resist rocking the boat by taking his medicine in a smaller dose.
Mourinho had his £200,000 penalty reduced to £75,000 by the same appeals committee which heard Cole's case and has accepted the guilty verdict while Chelsea did not appeal against their £300,000 fine.
But the player is ready to test the Premier League rules which prevent a footballer from talking to another club while still under contract.