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Australian batsman Waugh, one of the most stylish players of his generation, was accused of accepting £14,000 from an Indian bookmaker in exchange for pitch and team information during a six-a-side tournament in Hong Kong in 1993.
The bookmaker, Mukesh Gupta, claimed he was introduced to Waugh by former Indian all-rounder Manoj Prabhakar.
Waugh, the twin brother of Australia's Test captain Steve, was fined by the Australian Cricket Board in 1994 for providing match information during a tour of Sri Lanka, a matter which was 'hushed up' for four years.
But he denied Gupta's allegations and was cleared following an inquiry by ACB investigator Greg Melick, who said he had not found "any credible evidence to support Mr Gupta or any evidence to contradict Mark Waugh".
Prabhakar is currently serving a five-year ban from the game imposed by the Board of Control for Cricket in India.