West Ham United will spend today mulling over the prospect of paying massive damages in compensation to Sheffield United.

The Hammers face a massive bill after an independent tribunal ruled against the Premier League club over the Carlos Tevez affair.

Kevin McCabe, the Sheffield United chairman, refused to be drawn on how much his club would get but reports suggest it could be as much as £30 million.

Sheffield United argued that West Ham won at least three points inspired by Tevez during the 2006-07 season, when the player was illegally registered to the Upton Park club. This cost Sheffield United relegation to the Championship and the revenue earned by being in the top flight.

A West Ham spokesperson told BBC Radio 4:"We need to digest the full findings of the arbitration panel and will consult our lawyers on the next steps we might take before making any further comment."