Hammers set to fight crippling Tevez verdict

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The Hammers could face a crippling £30million bill but their lawyers are looking at ways to appeal against the decision, which they believe could set a dangerous precedent for football.

A West Ham spokesman said today: "We are digesting the report of the arbitration panel and will decide the next step once we have consulted with our lawyers."

One possible route would be to go to the Court of Arbitration for Sport in Lausanne.

Another option for the club would be to reach a settlement with United before 2 October, when the compensation fee is due to be determined at a separate damages hearing.

The Championship club are demanding £30,396,897 and 32p in lost revenue, including £4m for Phil Jagielka, who was sold to Everton for that sum as a result of relegation.

Having already agreed to take points that would probably have seen the club relegated and Tevez was cleared to play, scoring the only goal against Manchester United on the last day of the season.

West Ham finished with 41 points and United, who went down with 38, then had to sell Jagielka.

The decision is a further blow for West Ham, who lost their main sponsor XL this month after the travel company went into liquidation.

The club would have to sell players to find the sum United want at a time when owner Bjorgolfur Gudmundsson is trying to make them self-sufficient.

The judgement on the Tevez affair today read: "We have no doubt that West Ham would have secured at least three fewer points over the 2006-07 season if Carlos Tevez had not been playing for the club.

"We think it more likely than not that even over the final two games of the season, West Ham would have achieved at least three points less overall without Mr Tevez."

Sheffield United chairman Kevin McCabe said: "The matter is still legally in process so I do not wish to comment further until we have completed that process."