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Click here to read about Sheffield United's compensation victory.

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The Hammers are attempting to have the landmark legal victory in the Carlos Tevez affair overturned through an appeal to the Swiss-based court.

CAS have asked United to submit a response to West Ham's appeal by tomorrow and provide reasons why it does not have jurisdiction to deal with the attempt to annul the recent FA arbitration judgement.

West Ham appear to be relying on a FIFA rule which allows decisions of national football associations to be appealed to CAS.

But United believe the arbitration judgement was essentially the outcome of a private dispute resolution process – not a decision reached by the FA – and CAS does not, therefore, have the power to hear the case.

The club will also point to the fact that both United and West Ham agreed to the arbitration being binding, without possibility of appeal, when they signed up to the process. The Blades are backed by the FA itself. Although not commenting publicly, it is understood the FA do not accept West Ham's legal interpretation.

The FA stance is that it was not a party to the arbitration process and it played no part in the decision, which could see United receive a huge payout from West Ham.

The only link to the FA is that the arbitration between the two clubs was carried out under one of its rules.

United's claim is currently being finalised, with accountants drawing up a figure for the loss the club suffered as a result of relegation from the Premier League last year.

The original figure of £30m will be increased, possibly up to £50m. The arbitration panel hearing the case is due to reconvene in February to decide the final figure.

The panel ruled that West Ham were liable for compensation on the basis that Tevez was worth more than three points over the 2006-07 season.
After breaching Premier League rules on third party agreements to secure the services of the Argentinean star, West Ham ultimately finished three points above the Blades who were relegated.

The Hammers are currently facing severe financial pressure after the collapse of Icelandic bank Landsbanki, of which club chairman Bjorgolfur Gudmundsson is a major shareholder.

But chief executive Scott Duxbury insisted: "The position of Landsbanki has absolutely no effect on West Ham United and Mr Gudmundsson's ownership of the club.

"Mr Gudmundsson is an investor with a large portfolio, of which Landsbanki was just part. He remains as committed as ever to West Ham United and is not looking to sell the club."

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