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United were relegated from the Barclays Premier League on the final day of the season as Tevez fired the Hammers to safety.

A Premier League commission ruled that the Argentina striker, as well as compatriot Javier Mascherano, were signed with third-party influence and fined the Hammers £5.5million but United wanted the panel to order a new disciplinary commission to review the decision.

But with that claim now dismissed, United released the following statement.

"We are pleased that the tribunal rejected the Premier League's contention that we were not entitled to challenge the disciplinary decision.

"We note that the tribunal, in response to that challenge, decided not to overturn the disciplinary commission's decision despite concluding that they would, in all probability, have deducted points from West Ham had they been hearing the case for themselves

"We are obviously very disappointed by this conclusion, in particular in circumstances where the tribunal recognised that the outcome of the decision turned out to be, in the panel's own words, unfortunate in the extreme and that Sheffield United have done nothing wrong to merit this outcome.

"We are at current considering these findings with our professional advisors. It would be inappropriate to comment further until we have had time to consider the reasons the tribunal have given for this decision."

The Blades, who were backed by a number of clubs and football fans, also thanked those who got behind them following their relegation.

"We are indebted to supporters and professional individuals in our campaign for fairness, particularly those with no prior Sheffield United allegiance, and for the support given to us, whether openly or otherwise, by fellow clubs."