Australian soccer's reform process has received a major setback, with Soccer Australia chairman Remo Nogarotto and two board members quitting the beleaguered organisation.

In a statement, Nogarotto and directors Walter Bugno and Robert Sestan announced their resignations, citing differences with other board members over how to fix the ailing game.

All three are believed to be in favour of the recommendations of a recent federal government inquiry into the game, including the entire board making way for an interim board hand-picked and headed by Westfield shopping centre magnate Frank Lowy.

Lowy has said he would walk away from soccer if his six board nominees were not voted in by the game's stakeholders at an election set to take place next month.

But Thursday's decision by Nogarotto, Bugno and Sestan signals there will be significant opposition to Lowy's new broom from the remaining board members and the game's stakeholders which could scuttle the reform process.

Former SBS head of sport Dominic Galati, West Australian Paul Afkos, Bill Walker from Northern NSW and South Australian Les Avory are the remaining Soccer Australia board members.

"It is apparent that there now exists significant differences amongst the directors as to the most appropriate way forward following last Saturday's extraordinary general meeting," Nogarotto, Bugno and Sestan said in a statement.

"In the light of those differences, it is our view that it is only proper that we tender our resignations effective immediately.

"We respect the rights of individuals to hold opposing views but believe the game for too long has suffered as a result of a divided board room.

"We leave with no rancour and extremely satisfied with the job that this board has done over the past five months."

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