Nigerian coach Bora Milutinovic denied that money had anything to do with the Olympic champions' controversial defeat by outsiders Paraguay as the first whiff of scandal swirled round the World Cup tournament. Paraguay, who had failed to score in two Group D games, beat leaders and ultimate group winners Nigeria 3-1 in Toulouse. That sensational result meant that Spain, who thrashed Bulgaria 6-1 in the other Group D game played at the same time in Lens, were eliminated amid scenes of rare emotion. King Juan Carlos and Queen Sofia of Spain visited the distraught team's dressing room after the game and one of the most poignant scenes from this World Cup will remain goalkeeper-captain Andoni Zubizaretta in a two-minute embrace with long-time teammate Fernando Hierro, tears streaming down both of their faces. Zubizaretta, a veteran of 129 games for Spain, has now officially retired. Paraguay, urged on by charismatic goalkeeper Jose Luis Chilavert, stunned the footballing world by beating the Nigerians who played with no enthusiasm and virtually none of the skill that, 10 days previously, had seen them hailed as a real chance to go all the way to the final. Yugoslav-born Milutinovic faced a barrage of questions after the sub-standard performance and was mocked when he said: 'I think our players tried really hard and I am happy to finish first in Group D. 'We made so many changes tonight because previously we had four players suspended and we were unbalanced by Paraguay's second goal.' Tellingly, Milutinovic said: 'We played our game and we tried hard and I don't think it's right to say that money had anything to do with our defeat.' One of the Nigerian players drafted into the side who showed seven starting lineup changes from the team that faced Bulgaria in their previous outing was defender Ben Iroha who said: 'Maybe we didn't take this match seriously enough and that was surely a mistake. 'We didn't play as well as we could have, but on Sunday at Saint-Denis against Denmark our fans will come to see us.' Nigeria were a parody of the team who beat Spain in their opening game and one indelible image is that of goalkeeper Peter Rufai, his team losing 2-1, trying to dribble round a Paraguayan player in the penalty area. He managed to scramble it away - but the ball went to Jose Cardozo who then scored Paraguay's third goal. There was no place in the Nigerian team for Daniel Amokachi among further reports of team unrest. Said Milutinovic: 'We had a problem with Amokachi and it was better that he did not play. I won't say what the problem was as it was a private affair between us.'