Despite assurance from the world game's governing body, the SFA have steadfastly refused to accept the premise of a Home Nations team - which for the purposes of the Olympics would be at under-23 level - fearing it would lead to Scotland being stripped of its status as an independent football country.

The letter, sent to the British Olympic Association, FIFA and the Football Association, was signed by the respective presidents of the SFA, FAW and IFA, George Peat, Peter Rees and Raymond Kennedy.

The letter consists of three main points, the first two backing SFA chief executive Gordon Smith's recent assertion that football should not be an Olympic sport at all and that, as an under-23 event, it is discriminatory.

The third point claims clubs would lose players at a vital part of the season, while the missive finishes with a call to end further discussions about the matter.

An insider told PA Sport such is the strength of feeling within the SFA, those under-23 Scottish players who take part in any Great Britain side could jeopardise their future with the Scotland national side.

"There has been a line made in the stand and the SFA want no more of this nonsense," the source said.

"We have been meeting with the other associations behind the scenes in the last couple of months to try and sort it out.

"FIFA wrote to us and asked for our considered position on Team GB.

"We got together with the other home nations and three of us are in agreement.

"It is believed that English FA are positioning themselves to be Team GB.

"But we are taking it as read that there will be a threat to our independence.

"Serious figures in world football say we should not do this but the BOA are trying to railroad us in to it.

"We are opposed to the whole concept of Olympic football. We think it is nonsense.

"This is the opinions of the associations and the fan groups.

"So, as far as we are concerned, there will be no more discussions.

"It is finished with and people can posture all they want.

"Anybody, including the BOA and politicians, who takes an opposite view is going against the wishes of Scottish football.

The source added: "There is no legal way to stop the BOA if they say there is going to be a Team GB.

"There is no way to stop Scottish players taking part in it but they would be going against the express wishes of the SFA and it wouldn't do their international career any good.

"It would be for future managers to decide but, as an organisation, we are completely opposed to this.

"We don't want player to take part and that is a view we will be expressing to players."

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Tam Ferry, spokesman for the www.noteamgb.com campaign against the formation of a Great Britain football team and Tartan Army member, told PA Sport he was delighted with the stance Scotland, Wales and Northern Ireland have taken.

"It is the strongest possible letter that could have been written by the the SFA," he said.

"They have made it quite clear that Scotland, Wales and Northern Ireland don't want anything to do with this.

"If it happens, it won't be Team GB, it will be Team England.

"The English fans don't want it either but they have been ignored by their own FA.

"I don't think the UK politicians of the BOA realise how dangerous it could be for the four nations.

"Catalonia and other areas looking for status within FIFA are looking at the four home nations and wondering why we are in FIFA and they are not.

"There is nothing to say that there won't be changes if we allow a GB team to go ahead.

"So we are delighted with what has been said today."

The Scottish Government's sports minister, Stewart Maxwell, also welcomed today's news.

"The Scottish, Welsh and Northern Ireland football associations have made it abundantly clear that they oppose a Great Britain football team and will not consent to such a daft and dangerous idea," he said.

"Today's joint letter from the Scottish, Welsh and N Irish football associations exposes the lack of credibility football has as an Olympic event. As an under-23 tournament, it is discriminatory, and unlike other Olympic events is obviously not the pinnacle of its sport.

"Experienced and knowledgeable people in football, such as former FIFA Vice-President David Will, former Scotland manager Craig Brown, and UEFA's General Secretary David Taylor, have all warned of the real threat to Scotland's status as an independent football nation if we participate in a British Olympic team.

"Gordon Brown is jeopardising the existence of the national team for the sake of a discredited under-23 tournament and must now ditch this idiocy.

"The Scottish Government emphatically agrees with the SFA, the Tartan Army and the people of Scotland that there should be No Team GB."