A statement from the club read: "Chelsea Football Club can confirm we are investigating an incident involving a member of the crowd at last night's game against Manchester United.
"The club will be examining all available footage and asks anyone who can identify the individual to contact the club.
"Chelsea FC is committed to removing all forms of discrimination and if we have sufficient evidence we will take the strongest possible action, including supporting criminal prosecution."
Since Sunday's fall out, Chelsea insist they have done "everything by the book" as they mount a case against Clattenburg though they have decided against pursuing allegations that Juan Mata was subjected to inappropriate language.
A statement released last night said: "This is a result of a thorough investigation carried out by the club, and led by outside legal counsel, of all information available to us including interviews with a number of players and staff.
"Following Sunday's Premier League game against Manchester United, club board members were quickly made aware, upon entering the home dressing room after the final whistle, that there were allegations of inappropriate language directed at Chelsea FC players by Mr Clattenburg during the game.
"Board members began establishing the details of the allegations, speaking to all relevant players and staff. After those initial interviews, it was clear that the matter had to be reported.
"The correct protocol for doing so was to report the incidents to the match delegate, and the club took immediate steps to inform him as soon as he was available. It was not a decision the club took lightly.
"Since reporting the matter to the delegate, the club and outside legal counsel have conducted further investigations.
"Having completed that process, we have now followed the correct protocol and lodged a formal complaint with the FA regarding John Mikel Obi.
"There was not sufficient evidence to support a second claim to the FA with regard to the alleged verbal abuse of another first-team player."
Liverpool supporter Phillip Gannon, 58, was given a four-year banning order after being seen making similar gestures during a match between Liverpool and Manchester United at Anfield.
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