Soccer:Liverpool manager Kenny Dalglish refuses to accept the club are creating more problems by continuing to challenge the findings of an independent commission which found striker Luis Suarez guilty of racially abusing Manchester United defender Patrice Evra.

The club and the player reluctantly accepted the eight match ban and €48,000 fine. However, Dalglish refused to back down in the long running row over how the situation has been handled and claimed the 115-page report which damned Suarez’s evidence failed to mention several salient facts.

He would not elaborate on what those were but insisted he was right to raise the issue. “I don’t think we are digging a bigger hole; it is unfortunate we cannot be more forthcoming. There are a lot of things we’d like to say and a lot of things we could say but we don’t want to get ourselves into trouble.

“We know what has gone on; we know what is not in the report and that is important for us. But without me getting myself in trouble, that is me finished. It is unfortunate that you don’t actually know the whole content of what went on at the hearing. I am not prepared and I cannot say. I cannot go any further.”

Liverpool, who have supported Suarez throughout, have made it clear that in not contesting the ban does not mean they accept culpability but they want the matter to end.

“Continuing a fight for justice in this particular case beyond today would only obscure the fact that the club wholeheartedly supports the efforts of the Football Association, the Football League and the Premier League to put an end to any form of racism in English football,” said a statement from the club.

“It is time to put the Luis Suarez matter to rest and for all of us, going forward, to work together to stamp out racism in every form both inside and outside the sport. It is for this reason that we will not appeal the eight game suspension of Luis Suarez."

Dalglish admits they will miss Suarez but insists they have to look past the Uruguay international's absence.

"He has an eight-game punishment and he has to serve it so I suppose now is as good a time as any to serve it," said Dalglish. "I think it was better to get the situation over and done with and leave it there. Luis is a fantastic player and fantastic person so we he will be missed but we just have to get on with it.

"It is not better to miss him at any time - we'd much rather have him but we don't."

The loss of Suarez, who has been Liverpool's best player since he joined almost 12 months ago from Ajax, can be offset slightly by the return of captain Steven Gerrard. Against City he added another 33 minutes to two previous second-half substitute appearances as he continues his comeback from two months out with an ankle infection.

It seems unlikely he will start against Oldham but Wednesday's semi-final first leg back at the Etihad Stadium looks more realistic.

"Stevie is improving his level of fitness all the time but we have to be very careful as to how he prepares," said Dalglish. "It would be wrong of us to be negligent and throw him in and undo all the good work he has done so far. We would love to have him back fit and well but we just have to be a bit patient."

In his absence, and that of the injured Lucas Leiva, Jay Spearing has come into central midfield to perform the defensive role.

He may not have been able to keep City's marauding hordes at bay last night but he admits they were architects of their own downfall.

The Reds spurned a great chance to take the lead before Jose Reina misjudged Sergio Aguero's shot, Yaya Toure was allowed to powerfully head in a corner and James Milner scored a penalty even after City had Gareth Barry sent off.

"The goals we conceded were our own fault and we could have done better to prevent them," Spearing told liverpoolfc.tv. "I thought as a team we did quite well overall. We used the ball well at times and just some lapses in concentration cost us the game.

"Sometimes it is the small details which can cost you in these games. When it was still 0-0 Jordan Henderson put a great ball through to Stewart Downing and he was unlucky not to score when Joe Hart made a great save.

"If that had gone in it could have been a different story."