The Football Association is investigating Evra’s allegation that the Uruguayan said “a certain word to me at least 10 times”.
Suarez said: “I’m upset by the accusations of racism. I can only say that I have always respected and respect everybody. We are all the same.”
A Liverpool spokesman said on Saturday that the 24-year-old “categorically denied” Evra’s version of events.
Referee Andre Marriner was informed of the allegation after the final whistle at Anfield and passed on more precise details to the FA, who confirmed they are looking into the incident.
Evra, captaining United in the absence of Nemanja Vidic, raised his complaint on a post-match interview with French television station Canal Plus. He said: “There are cameras. You can see him saying a certain word to me at least 10 times. There is no place for that in 2011.”
Suarez has enjoyed a fairly trouble-free first nine months at Liverpool but has been involved in controversy in the past.
Early last season he was banned for seven matches after biting an opponent’s shoulder while playing for Ajax.
At last year’s World Cup he was sent off in the quarter-final win over Ghana for a deliberate handball on the goal-line that denied the west Africans an almost certain win.
An FA statement read: “Referee Andre Marriner was made aware of an allegation at the end of the fixture and subsequently reported this to the FA. The FA will now begin making enquiries into the matter.”