Sheffield United have no intention of dropping their fight for compensation following their relegation from the Premier League last season.

The Blades maintain they were unfairly demoted after West Ham were found guilty of breaching league regulations over the Carlos Tevez affair.

West Ham, who survived relegation only on the final day of the campaign, were fined £5.5million but United have long maintained points should have been deducted.

That would have meant a reprieve for the Yorkshire club but after a long-running saga in which the club failed in an attempt to have the original punishment changed, United now want a financial settlement.

Sheffield United plc chairman Kevin McCabe said: "We are heading towards a Football Association tribunal. "A date has been set for next year and respective clubs are now going through respective submission of claims.

"We are led by the availability of QCs and the panel, so it's more likely mid-2008 than early. It's frustrating but that's the way the law works.

"We have regrettably gone beyond reinstatement so it's about financial compensation for having been relegated unjustly after another club, we purport, broke the rules."