The report accuses Ireland of failing to deliver

The document pointed blame at the Irish for failing to deliver on stadiums.

It said that the the joint bid lacked political clout in key Uefa committees and uncertainties about stadiums in Ireland were a "critical shortcoming".

It said that on a number of occasions, the Irish government of Bertie Ahearn could only make public commitments at the eleventh hour.

The document also criticised the Scottish Football Association (SFA) for promising political influence and connections in the top Uefa circles but failing to come through.

when it comes down to it, it is football politics that counts, and they were found sadly lacking in this area Alex Flynn, football consultant

It said because of those failures, the Scots and Irish were out manoeuvered by the Swiss and Austrian bid when it came to the vote.

But SFA chief David Taylor said it was the way the voting system was decided that blocked the bid.

He said: "The decision to award the championships is a very political one because there are millions of pounds at stake for the economies concerned, and huge prestige.

"You have to have a very clear political strategy, it cannot be a simplistic one."

In football language, Mr Taylor summed up the result of the joint bid saying: "We had some clever midfield play but we couldn't quite get in a position where we were one on one with the goalkeeper."

2012 hopes

Sports Minister Frank McAveety was optimistic about Scotland getting another chance in the 2012 championships.

He said: "Obviously we need to wait beyond 2004 to see what the criteria for Uefa will be after the '04 championships.

"Then we can consider whether or not Scotland has learned its lessons from this recent bid and perhaps we can bid for 2012."

European football consultant, Alex Flynn, said Scotland and Ireland did not do their homework.