Sheffield United have delivered a £45.5 million bill for their relegation from the Premiership.

The Sun says the Blades are still locked in a bitter battle over their demotion two seasons ago because of the Carlos Tevez affair.

They will face West Ham at an arbitration hearing beginning on March 16 to decide how much compensation they should receive.

The Yorkshire club, who were originally claiming £30m, have produced a detailed breakdown of figures showing what they claim to have lost, taking into account loss of TV revenue, falling gate receipts, depreciation in player values and a decline in sponsorship.