Barclays Premier League - West Hamm will Appeal over Tevez affair

West Ham survived at the expense of the Blades, chiefly through the performances of star player Tevez, whose registration breached league rules on third-party ownership.

The panel are yet to determine the size of the payout, although a figure of up to £30 million has been suggested.

A statement on the Hammers' official website confirmed the club's intention to take the case all the way to the CAS in Geneva.

"However, the club can confirm that while we respect the judgement of the FA arbitration panel, we do not accept that one player's contribution can be placed over that of the team as a whole nor used as the basis for judging the results of a 38-game season.

"This ruling undermines the significant efforts of our entire playing squad and coaching staff over the duration of the 2006/07 Premier League season and does not take sufficient account of the performances of the other 19 clubs in the competition.

"We acknowledge again that the club broke Premier League rules in the original signing of Carlos Tevez but we were dealt with accordingly by an independent Premier League commission and accepted the significant punishment handed down at that time.

"In light of this and the wider implications of this latest ruling for English football we have decided to ask that the case be considered by the Court of Arbitration for Sport."