Sheffield United have announced they are in arbitration over a dispute with Premier League side West Ham United.

The dispute revolves around the Blades' relegation from the top flight division last season after West Ham beat champions Manchester United in their last game to stay up and send Neil Warnock's side down.

The FA later fined West Ham £5.5 million for irregularities over the purchases of Carlos Tevez, who scored seven goals in West Ham's last 10 games of that season, and Javier Mascherano.

However West Ham escaped a points deduction and Sheffield United failed in two previous appeals to force the Premier League to relegate West Ham.

United said the arbitration procedure was at an early stage.

Reuters