FIFA bosses accused of taking bribes
The three men are all part of the 22-man committee which will vote on the 2018 and 2022 hosts on Thursday.
African confederation president Issa Hayatou, whose vote England 2018 had high hopes of capturing, Brazil's Ricardo Terra Teixeira and Nicolas Leoz of Paraguay have all been named by Panorama.
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Hide AdLast night's programme is likely to be criticised over the timing of the screening because the allegations have nothing to do with World Cup votes and all relate to payments made between 21 and 11 years ago by the collapsed company ISL, which had been awarded the marketing rights
to successive World Cups by FIFA.
Under Swiss law at the time, the payment of such sweeteners was not illegal.
FIFA vice-president Jack Warner is also subject of accusations that he "ordered (2010 World Cup] tickets costing 84,240 US dollars from the FIFA ticket office but the deal subsequently fell through".
Warner last week said that Panorama was deliberately undermining England's bid.
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Hide AdHe said: "In my personal opinion, it is deliberately designed to negatively impact on England's chances. It is just a rehash of the same old b******* so I continue to sleep very soundly at nights."
England 2018 already feared the Sunday Times undercover investigation into World Cup votes, which saw six FIFA officials banned by the body's ethics committee earlier this month, had significantly damaged the bid.
The fact that the programme does not cover World Cup bidding at all is likely to lead to an outcry over the timing of the screening in the week of the FIFA vote.