Police Scotland said two men - one from Aberdeen and one from Paisley - had been arrested and charged with sexual offences against children.
The referrals came via the charity NSPCC, the SFA and directly to police.
Officers said it was the most complex investigation since the Police Scotland child abuse unit was set up in 2015.
The unit, along with other experienced detectives, are in the midst of a major inquiry into allegations that children were abused in the sport following reports from several high profile players.
Det Ch Insp Sarah Taylor, who is heading the investigation, told BBC Scotland she expected the scale of the investigation to grow.
"Up until today, we've had 130 separate reports with information about child sexual abuse within football and that is since the end of November.
"So, in such a short space of time, we've received a number of reports. That indicates to me that this is a large-scale complex investigation that we're undertaking."
Ms Taylor said she was encouraged by the number of reports as it showed people had the confidence to come forward to the authorities.
She also said that unlike Operation Hydrant south of the border, which is also looking into allegations of abuse in other sports, the Scottish investigation was focussing on football.
She added: "However, I wouldn't discourage people from contacting the police if they have suffered abuse - sexual or physical - in any other environment.
"This is a major investigation and we've reacted to it by deploying a number of officers to be dedicated solely to this investigation.
"It's complex because we're dealing with a number of perpetrators and a number of people who've reported abuse, so for me it's about trying to piece that jigsaw together."

Welsh and UK ministers have been rowing since March over how to finance the commuter lines in and out of Cardiff.
Mr Crabb said the scheme - estimated at Â£309m to Â£463m - was "probably the most knotty" problem between the two governments but was soluble.
The valleys rail electrification is due to be completed between 2019 and 2024.
Planned rail improvements will see the upgrade of the main line from London Paddington to Cardiff, which is due to be completed by 2017, and extended to Swansea by 2018 at a cost of Â£850m.
The electrification of the Valleys lines was due to follow, but the plan was thrown into doubt in March by a row over the financing of the project.
Speaking on Radio Wales' Sunday Supplement programme, Mr Crabb said rail electrification was the "number one issue" for him.
He said: "It's something that I've been spending quite a bit of my summer working on.
"There's a bit more work to be done between the two governments on where we think the solution lies, but I think when I go around talking to businesses in south Wales they are desperate to see this problem answered, they want the two governments to be working effectively together."
Describing the issue as "a bit of a litmus test" for joint working between Wales and Westminster, he warned the issue "can't drag on indefinitely".
"There are engineering teams involved in Network Rail who need to get tasks assigned to them if this huge, enormous, financially-challenging project is to go ahead," he said.
"There are some quite hard deadlines in that. But we are talking a short number of months hopefully."
A police investigation into allegations of child abuse within football has received 130 referrals since it got under way in November.
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A deal on who will pay to electrify the valleys rail network should be ready in a "short number of months," says Welsh Secretary Stephen Crabb.