Sheffield United's dispute with West Ham United over the
Blades' relegation from the Premier League last season has gone to
arbitration.
West Ham survived after escaping a points deduction, but were fined
£5.5m for irregularities over deals to sign Carlos Tevez and Javier
Mascherano.
Sheffield United have failed in two previous bids to force the
Premier League to relegate West Ham.
The arbitration procedure is understood to be at an early
stage.
Sheffield United's relegation from the Premier League was sealed on
the final day of the season when they lost to Wigan and Tevez
scored West Ham's winner at Manchester United.
The Argentina star scored seven goals in West Ham's last 10 games
to play a key role in their survival, despite question marks over
the transfer that took him to Upton Park.
Mascherano, his international team-mate, had already moved to
Liverpool by that time, while Tevez subsequently joined Manchester
United.