The paramilitary group the loyalist were responsible for a significant number of deaths during the Troubles in Northern Ireland.
Umbro say that they oppose discrimination in any form and will not be promoting their product on one of their platforms.
A statement to the Irish Daily Mirror read: “At Umbro we believe in the unifying and democratic power of football. This is why we are opposed to all forms of discrimination, discriminatory behaviour and violence.
“Kit designs are a collaborative process, and this kit has been based only on the guidelines of the club. We apologise unreservedly for any offence we have unknowingly been a party.
“In addition, there will be no promotion of this product on any Umbro channels. “
Linfield are categorical and the similarities in design are accidental and a coincidence just as emphatically express their opposition to ” intolerance, prejudice, violence and discrimination.”
“Earlier this week Linfield FC has revealed images of the club’s new away shirt for the 2020/21 season.
“The design has met the approval of a large number of fans, but unfortunately and sadly, there have been a number of suggestions from a small number of outside of the club, this club can not ignore.
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“For the avoidance of doubt, the design is a football kit to a football club and any likeness, image, or resemblance with another design used by any other entity is entirely coincidental and entirely unintentional.
“Any allegation or inference to the contrary, it is robust and vigorously rejected by the club, which prides itself on being inclusive, open to all and representative of all.