Presiding judge Lord Griffiths and his team of legal experts are currently examining new evidence submitted by the Blades, something they have not been allowed to do during previous appeals.
The Sheffield case may have been somewhat undermined by the fact that Kia Joorabchian, the Iranian businessman embroiled in the financial wrangle over both Tevez and his fellow Argentinian Javier Mascherano, has joined West Ham in an advisory scouting capacity.
The Blades, led by vice-chairman Kevin McCabe, are confident of getting a result this time round, in what promises to be their last chance to win compensation of between £25-£30million from West Ham after they claim to have been robbed of their Premier League status by West Ham's alleged illegal playing of Tevez.
The West Ham delegation however, are confident that they will be exonerated, as they have been on every occasion that Sheffield United have challenged the original FA panel decision.
The panel's verdict is expected to be delivered by the end of the month