The panel’s ruling yesterday – read our earlier news item – seemed to condemn the Blades to Championship rather than Premiership football next season but they are now considering taking the matter to the civil courts.
Sheffield United will only avoid relegation if they can convince the Premier League to deduct at least three points from West Ham as punishment for irregularities in the registration of Carlos Tevez last season but so far the punishment has been a £5.5m fine with no points deducted.