The 144-page report issued on Friday by investigator Ted Wells found a "pattern of harassment" by Incognito and fellow offensive linemen John Jerry and Mike Pouncey directed at Martin, another Miami lineman and an assistant trainer that involved racially charged taunts, insults and threats.
Incognito, who had used his Twitter account to rail against Martin and Wells last week before the release of the report, closed his Twitter account before doing an about-face and showing contrition over his behavior.
"I apologize for acting like a big baby the last few days. This has all been so much on me and my family. I just want to play football," the former Pro Bowl guard said on Twitter.
"I would like to send Jonathan my apologies as well. Until someone tells me different you are still my brother. No hard feelings :)."
The scandal broke after offensive tackle Martin voluntarily left the club in October and said afterwards that he had been subjected to harassment, which Wells said included racial slurs and sexual taunts about his mother and sister.
Incognito was subsequently suspended by the team stemming from Martin's complaint.
Neither Martin nor Incognito returned to the field.
Incognito is at end of his contract and could become an unrestricted free agent if he is not retained by the Dolphins and not punished by the league.
The National Football League has said it is considering the findings of the report before determining any further action.
"There are no winners in the courts," wrote Incognito, 30. "Just families left to deal with their decisions and pick up the pieces."
- Sports & Recreation
- American Football
- Mike Pouncey
- Ted Wells