Hammers to defend Sheff Utd claim

West Ham have slammed Sheffield United's "desperate" attempt to sue them for the cost of relegation.

The Blades recently failed in their High Court bid to force a new Premier League action against West Ham over the Carlos Tevez affair.

The club claimed the Hammers should have been docked points and ultimately relegated for fielding Tevez, now playing for Manchester United, who was owned by a third party in contravention of Premiership rules.

They are suing over a breach of contract and claim to have evidence which proves West Ham "misled" the original independent panel by failing to disclose vital information relating to their arrangement with Tevez's adviser Kia Joorabchian.

But the Hammers said in a statement: "We are extremely disappointed that Sheffield United have seen fit to embark on this latest desperate action.

"Not only does Sheffield United's claim lack legal merit, but it is also based on their incorrect belief that West Ham withheld an agreement from the Premier League and the April disciplinary commission."

The statement continued: "Sheffield United's latest assertions clearly demonstrate a fundamental misunderstanding of the situation, and any proceedings brought by them will be vigorously defended by West Ham.

"In the meantime, West Ham and the new owners will not permit these repeated slurs to go unchallenged and are in discussions with their legal advisers in relation to the action they might take."

Earlier the Blades had themselves issued a statement which read: "Sheffield United will claim substantial damages for breaches of contract by West Ham.

"Sheffield United's basis for the claim is that West Ham acted dishonestly in obtaining the registration of Carlos Tevez and Javier Mascherano, in that they failed to reveal that those players were owned by a third party.

"The Premier League would not have registered those players with West Ham had they known the true position.

"The players, particularly Tevez, played a key role in West Ham's season, giving West Ham an unfair advantage at the expense of the other Premiership teams - including Sheffield United - all of which had played by the rules."

Sheffield United believe the Hammers should have been docked points for such a serious breach of rules but failed in their attempts to have the original punishment of a £5.5 million fine changed or the hearing reconvened.

They have estimated the cost of their relegation at between £30 million and £50 million.

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