West Ham United have confirmed they will appeal against the Carlos Tevez ruling to the Court of Arbitration for Sport.

The Hammers argue they have already been punished for breaching Premier League rules, but their hopes of avoiding a huge payout were dealt a blow when CAS secretary general Matthieu Reeb admitted their appeal may not even be heard.

Reeb said: "As things stand, CAS would not be able to hear this case.

"We would need agreement from Sheffield United and for Football Association rules to allow an appeal to CAS."