Photographs appear to show Chelsea defender Cole making the gesture during yesterday's 1-0 Barclays Premier League defeat at Emirates Stadium, with reports today claiming it was directed at Gunners supporters who had jeered him throughout the match.

The FA today confirmed referee Alan Wiley did not include the incident in his post-match report so they will now turn to other evidence - including photographic and video material - before deciding whether Cole should be charged.

"Nothing has been reported by the referee," an FA Spokesman told PA Sport. "None of the officials saw the incident.

"If an incident is not seen by the officials, it would depend on what evidence is available, whether there's any TV footage, any photographic evidence to be considered."

Cole made an acrimonious departure from Arsenal in August last year and has since criticised the Gunners in his autobiography.

Yesterday's game was the first time the England defender has returned to his former club and he was on the receiving end of several fierce tackles, most notably a foul that saw Cesc Fabregas booked just before the final whistle.