The incident happened when France appeared to be getting on top and Zidane’s sending-off also deprived Les Bleus of their first-choice penalty taker in the shoot-out which was won 5-3 by the Azzurri.

Former Everton defender Materazzi admits insulting the 34-year-old but denies the abuse was of a racist or religious nature and furthermore denies Zidane’s claims that he made disparaging remarks about the Frenchman’s family.

Zidane will fly to Zurich to defend himself with the support of French Football Federation president Jean-Pierre Escalettes and a lawyer.

Since he has retired, any ban he gets for the headbutt will be academic while the maximum fine of £2,257 (€3,300) would not significantly dent his bank balance.

For Materazzi, a lot will depend on the nature of the insults. If the committee accepts his version of events then he could escape any penalty or suffer a minor punishment.

If, however, he is deemed guilty of racist abuse he could land a five-match ban and a fine of up to £4,514 (€6,600).

Materazzi has already given evidence to the committee while Zidane will testify tomorrow.

FIFA will announce any verdicts in a press release after the evidence has been considered.