Tennessee defensive lineman Maurice Couch apologized Friday after being ruled ineligible for Saturday's game against No. 2-ranked Oregon.
"I want to apologize to everyone from my family, teammates n the Volnation. I'm sorry I let u guys down," Couch wrote on Twitter.
Couch is one of five Southeastern Conference players named in a Yahoo! Sports report alleging they received improper benefits.
Vols coach Butch Jones told a Nashville, Tenn., radio station on Thursday night that the athletic department's compliance department is "in the process of working through all the details and logistics of the situation."
Yahoo! Sports reported that Couch received a payment of $1,350 from former Alabama defensive end Luther Davis, allegedly an intermediary with NFL agents and financial advisers.
The other players who allegedly received impermissible benefits were Alabama offensive tackle D.J. Fluker, former Tennessee quarterback Tyler Bray, former Mississippi State defensive tackle Fletcher Cox and former Mississippi State receiver Chad Bumphis.
Meanwhile, an agent connected with Davis, said he is working with anyone seeking information on the report.
"I have cooperated and will continue to cooperate with those wanting information about any former relationship with Luther Davis to my days, largely back in 2009, as an NFL contract adviser," agent Jon Phillips said. "I will not be commenting to media until any such investigation concludes so as not to interfere with any such investigation. I spoke to Alabama in May about some of these issues and continue to. I have also presented some of it to the NFLPA.
"I find the report to be erroneous and out of context. The writer of the story chose not return my call from September 10, choosing to go to press without getting further comment from me. We live in an age of reckless reporting and media wanting to put justice or facts aside for a quick, hasty story. It's unfortunate.
"Luther and I worked on a book in which I interviewed 14 former members of Alabama football teams about a host of issues. That book is in the editing process, as I have over 60 hours of recordings and books of notes. It truly changed the way I think about amateur athletics. My office has also issued cash or checks to Javier Arenas, Baron Huger, Cory Reamer, Brandon Deaderick, Brian Selman, Leigh Tiffin, Terry Grant, Michael Johnson, Preston Dial, Eryk Anders and others -- all post eligibility.
"DJ Fluker has never, in any way, been compensated by me. I am no longer an NFL agent. I have not had a player signed to a NFL contract in years. Seeing chaplains asking for money, assistant coaches asking for money through representatives, and the like, quickly ruined any delusions I had that there was room for me in the business."
Jones said earlier in the week that Couch was unlikely to play at Oregon because of heat exhaustion.