"The club has reviewed the reasons for the decision and believes them to be flawed in many respects," a United spokesperson has said.
"We retain the view that the suspension is extremely harsh, but appealing it would only prolong the process as we enter the second half of the season, when the focus of the whole squad needs to be on matches and not bureaucracy.
"Patrice accepts the suspension, but categorically denies hitting anyone.
"Since playing in the Premier League, he has enjoyed a good disciplinary record, having never been dismissed - something which the panel acknowledged.
"It is abundantly clear that no reference was made to previous sentences imposed for Improper Conduct and other charges, which in the club's view is unfair and unduly harsh on the player, the club and its supporters.
"To serve a ban which is longer than one imposed for a career-threatening tackle or throwing an object into the crowd indicates that the disciplinary commission made a very poor decision."
Evra's ban will begin on 22nd December.