The Brave Warriors join Benin coach Reinhard Fabisch in making the claim, which they have forwarded to CAF for investigation.
Namibia, already out of the tournament after defeats to Morocco (5-1) and hosts Ghana (1-0), say they were offered US$30 000 per player to lose their final Group A match against Guinea to be played on January 28.
Namibian football association president John Muinjo says his players also turned the offer down outright.
"I'm very proud that my players came to see me straight away," he told the BBC."I warned them about the impact accepting these sorts of offers could have on their careers. They are a team who believe in fair play.
"My players were approached by a man saying he represented a syndicate and offered them money to lose the game [against Guinea]. The players came to me immediately to tell me and we've informed CAF of what has happened. The players were offered up to 30,000 dollars to lose the game.
"They were offered half in advance but were told they had to be able during the game to manipulate the score on the instructions of the syndicate."
Fabisch says he was approached by a man, claiming to represent a South Korean syndicate, to throw Benin’s opening game of the tournament against the Ivory Coast. CAF say they will launch a full enquiry into both incidents.