West Ham United will fight the ruling that could see them face a bill of up to £30million in the Carlos Tevez row.
A tribunal ruled Sheffield United deserve compensation for being relegated in the 2006-07 season when Tevez starred for the Hammers after being registered illegally.
West Ham will contest the decision on the grounds that the Premier League said striker Tevez was eligible to play and may take the case to the Court of Arbitration for Sport in Switzerland, says The Sun.