Midway through the second-half of the fourth qualifying round tie, a number of Haringey players claimed to have been the subject of sickening comments, while their goalkeeper alleged that he was hit by stones and bottles from Yeovil supporters shortly after their side had taken the lead.
Both men were taken into custody at a police station in Somerset. Talking about the walk-off, manager Tom Loizou said: 'In my head and my mind it was the right decision but we'll see what the FA have got to say. "We are not going to go out and play in front of people like that", added Rowe. The FA has not decided what punishment, if any, Yeovil Town will face and it could order the match to be replayed rather than disqualify Yeovil.
"I asked him what he was going to do, and whether he was going to abandon the game".
"Now three, four weeks later, I've contradicted everything I've said and done a complete U-turn". I still thinks there's a lot that needs to be done but I'm glad I did what I did with my players. I protected my players. "We've had a lot of support from everybody, from other football clubs, friends and family".
"The FA Cup's not worth that much to us".
Defender Coby Rowe was also reportedly racially abused at Haringey's Coles Park ground. "Yeovil agreed and we left the pitch as one".
The FA said it is "deeply concerned" about the allegation and has launched an investigation and both Haringey and Yeovil have said they will co-operate with the authorities.
The police have urged anyone with any further information to contact them, in a bid to help them with their investigation.
"I guess there will be a lot of questions about the game and the outcome, but it isn't really that important", he told the club's YouTube channel.
The arrests come less than a week after several people were arrested on suspicion of being involved in the racist disruption that marred their Bulgaria's Euro 2020 qualifier with England in Sofia.