A video has emerged showing former FIFA-vice president encouraging Caribbean officials to accept cash gifts from Mohamed Bin Hammam, the former presidential candidate.
The footage, posted by the Daily Telegraph Wednesday, shows Warner meeting delegates of the Caribbean Football Union (CFU) on 11 May, 2011.
The remarkable images show Warner advising representatives how to handle cash offered by Bin Hammam ahead of his disgraced FIFA presidential election bid.
Bin Hammam, the Asian Football Confederation (AFC) chief was subsequently banned for life amid accusations Caribbean officials were each paid $40,000 (£25,000) at the meeting.
The recording is at the centre of an on-going FIFA hearing where 15 officials from the CFU are charged with violating FIFA's code of ethics.
Warner is heard telling members they are not obligated to vote for Bin Hammam but the Qatari would bring cash to the meeting.
"When Mohamed Bin Hammam asked to come to the Caribbean he wanted to bring some silver plaques and wooden trophies and bunting and do on," Warner says in the video.
"I told him he did not need to bring anything but if he wanted to bring anything to bring something equivalent to the value of the gift that he brought.
"I said to him if you bring cash, I don't want you to give cash to anybody, but when you do you can give it to the CFU and the CFU will give it to his members."
Warner is no longer under investigation by FIFA after he resigned on 20 June, 2011.
"I know there are some people here who believe they are more pious than thou. If you are pious, go to a church, friends, but the fact is that our business is our business," he said.
"If there is anybody here who has a conscience and wishes to send back the money, I am willing to take the money and give it back to him at any moment."
FIFA's ethic committee are expected to reach a decision Friday.