Sheff Utd sue West Ham over Tevez

LONDON, England -- Sheffield United say they are going to sue West Ham United over the cost of their relegation from the Premier League last season.

"Sheffield United is today initiating legal proceedings against West Ham United seeking substantial compensation for relegation," the Yorkshire club said in a statement.

The Championship team estimate the cost of going down to be more than 30 million pounds ($59.62 million).

Sheffield United claim West Ham gained an unfair advantage because Argentina forward Carlos Tevez, whose form in the second half of last season was inspirational and helped save the London side from going down, was not eligible to play for them.

The Yorkshire club said West Ham should have had points deducted for breaking the league's transfer regulations but legal moves to force this to happen did not succeed.

The Londoners responded on Thursday by publishing a statement on their Web site.

"West Ham United is extremely disappointed Sheffield United has seen fit to embark on this latest desperate action," the club said.

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

"In fact, long before the disciplinary hearing, West Ham United made the Premier League fully aware of the existence and status of the agreement in question.

"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 United.

"In the meantime, West Ham United and its 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."

West Ham were fined 5.5 million pounds ($10.93 million) by the Premier League for fielding Tevez and compatriot Javier Mascherano.

Midfielder Mascherano joined Liverpool earlier this year while Tevez moved to champions Manchester United last week.

"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," said a further statement on the club's Web site.

"Sheffield United is confident sufficient remedies exist in law to ensure the Tevez affair cannot simply be brushed under the carpet." E-mail to a friend