According to the FA, Newton found no evidence to support the allegations that Aluko was subjected to "a course of bullying and discriminatory conduct" by Sampson.
The Football Association has apologised to two England women football players after new evidence showed that a former manager made remarks that were "discriminatory on the grounds of race".
"Martin Glenn [FA chief executive] said if I wrote a statement saying the FA were not institutionally racist he would release the second tranche of the money".
Newton's change of mind is based on the fact that Aluko chose not to cooperate with her first inquiry, having grown frustrated with the FA's own review, and was protecting Spence's identity because the younger player had not wanted to make any formal complaint.
Aluko, an experienced global who has been capped 102 times for England, has not played since making her claims previous year.
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Referee William Collum chose to send Pique off after the centre-back turned the ball into the net with his arm. Lucas Digne made it three before Nikolaou ended an eventful outing by heading in a consolation.
After independent barrister Katharine Newton concluded in her final report - published this afternoon - that Sampson was not racist, but that he twice made "ill-judged attempts at humour" towards the England pair, Glenn issued a statement apologising to Aluko and Spence.
"Newton did however conclude that Sampson was not racist". Although I'm grateful to be here today, does it have to come to this?
In a damning submission, Aluko also alleged that England goalkeeping coach Lee Kendall spoke to her in a fake Caribbean accent.
Aluko, who was part of the team that finished third at the 2015 World Cup, has not played for England since making her 102nd appearance in April 2016.
Mr Clarke was told his language "speaks volumes", before he replied: "What I was trying to say, maybe badly, is I could get distracted by the irrelevant".
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White House Press Secretary Sarah Huckabee Sanders holds the daily briefing at the White House in Washington , U.S. The Associated Press is speaking with military families across the country to see if they got a call from Trump.
Speaking alongside FA chairman Greg Clarke, technical director Dan Ashworth and human resources director Rachel Brace, Glenn responded by saying his objections were simply related to a tweet posted by Aluko on the issue. "I felt that was bordering on blackmail".
Martin Glenn has denied asking Eniola Aluko to release a statement saying the Football Association is not institutionally racist after the England women's worldwide accused the organisation's chief executive of behaviour "bordering on blackmail".
But a string of potentially damaging revelations followed for the national governing body, not least her accusation that Glenn requested a statement that she "categorically refused to write" when a settlement of £80,000 for the player was being discussed.
However, Newton also declared that she does not believe Sampson, who was dismissed from his role as England coach last month after it became apparent that he had behaved in a way that was deemed "inappropriate and unacceptable" during his time in charge of club side Bristol Academy, is himself a racist. "I will never look up to their governance, though I respect their people". For Martin Glenn to effectively suggest that I should say that in order to get a payment that they already agreed to is, again, a suggestion that the case has been handled appallingly.
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Depending on the level of need, victims are offered medical and mental health counseling, as well as a number of other services. Further investigations revealed that a second adult female drove the minor and the 21-year- old to the undercover's location.