Even if the final figure has yet to be confirmed, reports indicate that West Ham might have to pay the Blades approximately £30 million to compensate their income loss after they were relegated to the Championship in May 2007.
The FA failed to penalize the Hammers any points, even if the club broke a number of rules in the purchase of Tevez and Javier Mascherano by not explaining the relation between the players and Media Sports Investments (MSI). According to Premier League rules, a third party can own no player.
The FA penalized the East London side club with only £5.5 million based on the decision of an independent panel, less than a month before the end of the 2006/07 campaign.
One of the crucial reasons West Ham had such a superb form at the end of the season was Tevez, who saved them from relegation by scoring the only goal in the game at Manchester United.
After failing to overturn the relegation from the Premier League, Sheffield United concentrated on the compensation for the income loss they suffered because they were relegated.
On the official website of the club www.sufc.co.uk, one can read their statement in which they claim success in the above mentioned case, even if the real nature of the compensation is still unclear.