Blades: We'll sue for £40m if we go down

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Plc chairman Kevin McCabe also pledged last night that his club will support Wigan in similar action should Paul Jewell's side lose a three-team fight against the drop.

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Fighting talk: Chairman McCabe

Representatives of United and Wigan, who play at Bramall Lane on Sunday, shared a conference call on Tuesday with newly relegated Charlton and now-safe Fulham to discuss their continuing opposition to the Premier League's imposition of a £5.5m fine on West Ham rather than deduct points for their "illegal" fielding of Argentina pair Carlos Tevez and Javier Mascherano.

McCabe said: "We will support Wigan if they go down — and will continue to liaise with other clubs after the season."

But United, who must avoid losing to Wigan to stay up, are prepared to battle alone as they tot up the cost of losing their Premiership status after only one season.

"Our turnover in the Premier League would be £50m compared to £10m back in the Championship," said McCabe.

"We have crowds this season of 31,000 that would slump by a good 10,000. Then there is the anticipated shortfall in commercial revenue.

"But it's not so much a case of gaining recompense as protecting our position in the hope that the Premier League will reconsider their decision and appoint a new tribunal.

"It was an unjust decision. We might as well all field illegal players every week. We could sign, say, David Beckham, play him on Sunday and only get fined.

"Here are West Ham still playing an international whose signing has breached the rules. It's just not on."