SHEFFIELD United will attempt to block West Ham's efforts to win a new hearing over the Carlos Tevez Affair at the Court of Arbitration for Sport as the London club's battle to overturn Bramall Lane's landmark legal victory enters a critical phase.
Officials in Lausanne have set United a 24 hour deadline to respond to West Ham's submission that CAS should intervene after an independent tribunal ruled they are liable for compensation after breaching transfer regulations when they signed the Argentina international in 2006.
United, who were relegated in controversial circumstances at the end of the 2006/07 campaign, are currently in the process of finalising their claim which could see them receive up to £50m from West Ham.
And, having consulted with their lawyers, United will tell CAS that they have no jurisdiction over what both they and the Football Association, whose guidelines governed the three man panel's investigation, believe was a private matter.
West Ham, like United, agreed that the decision of Lord Griffiths and his colleagues would be binding before entering into the process and the FA, despite insisting they played no part in the arbitration, are known to back Bramall Lane's stance.
However West Ham's approach to CAS is believed to focus on the fact that they have had no chance to appeal the ruling that Tevez, whose presence in their team contravened rules outlawing third party agreements, helped them win more than three points over the course of the campaign.
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