Sheffield United 1, Wigan Athletic 2.

Sheffield United boss Neil Warnock admitted to feeling ''bitter'' over the circumstances surrounding his side's relegation from the Premiership.

David Unsworth's penalty in first-half injury-time secured Wigan's dramatic escape from relegation but cruelly sent former club Sheffield United back down to the Championship.

The veteran defender, a free transfer from Bramall Lane in January, was only on the pitch because of injury to Ryan Taylor but when Phil Jagielka handballed the 33-year-old coolly drilled home to give his side a crucial 2-1 lead.

Paul Jewell's side had taken a 14th-minute lead through Paul Scharner's left-foot volley but Jon Stead's header eight minutes before the interval put United in pole position to survive.

However, in a relegation race full of controversy following West Ham's escape with a £5.5m fine for irregularities over the signings of Carlos Tevez and Javier Mascherano there were a few more twists left and it was the Blades who suffered the deepest cut.

Substitute Danny Webber hit a post having beaten goalkeeper Mike Pollitt in the second half and even the dismissal of Lee McCulloch for a second bookable offence in the 73rd minute could not save Neil Warnock's side.

They finished level on points with Wigan and went down purely on the fact their goal difference was one worse than their rivals.

It sent them out of the Premiership after just one season, having been promoted after 12 years out of the top flight, and mirrored the events of the 1993-94 season when the Blades were relegated on the last day with a late defeat at Chelsea.

Warnock claimed the West Ham situation, coupled with the decisions of Manchester United and Liverpool to field weakened teams in recent weeks, made his side's slide harder to take.

But Warnock clearly attempted to rein in the considerable anger he feels over the situation, and said he expected any lingering furore to quickly disappear.

Warnock said: ''I am bitter about all the circumstances over the last two weeks really but by Tuesday it will all be fish and chip paper. I have just got to get over that bitterness.

''It is only human to look at the dossier and not understand why they (West Ham) haven't had any points deducted and that is why you do get disappointed.

''But by Tuesday it will all be in the bin and there won't be a big hoo-haa. Sheffield United - so what. West Ham are a big club with big reputations and they've obviously got good solicitors.''

Of Sir Alex Ferguson's decision to start the likes of Cristiano Ronaldo and Ryan Giggs on the substitutes' bench as his side lost 1-0 at home to West Ham, Warnock added: ''I think I was sold a dummy earlier in the week.

''But Sir Alex has his own reasons and obviously the Cup final was more important to him. But fate's fate. Probably Chelsea will win the FA Cup final and AC Milan will win the Champions League.''

Warnock refused to be drawn on his own future and preferred to pay tribute to his players whom he said had proved themselves worthy of their Premiership status.

Describing relegation as a ''gut-wrenching, horrible feeling'', Warnock added: ''All season we have not made it difficult enough for other teams and given goals away when we have been in good positions.

''They haven't had to work hard for either goal today and we have committed suicide really. The lads have been magnificent and tried their hardest and I couldn't have got much more out of them.

''But it is still very disappointing when you go down because of the thickness of a post.''

Wigan boss Paul Jewell expressed his sympathy for the Blades and reiterated his anger at the West Ham affair, calling the time of the Premier League's announcement ''scandalous''.

He added: ''The ideal scenario for the Premier League might have been for Manchester United to beat West Ham and some people think West Ham have got off the hook a little bit.

''But I don't want to go down that route. The reason we had to go into the final game to stay up was that we weren't good enough over the 37 games before.''

Jewell insisted he had never lost the belief that his side would survive despite starting the day as big favourites for the drop as they had to win to stand any chance.

He added: ''I have been in football for a long time and I know when people have some doubts in their mind you have got to play on them.

''Sheffield United didn't have to win today to stay up but we had nothing else in our minds but to win the game. I said to the players, they will be edgy because it is all in their hands.

''I feel like I have just run a marathon. It is a great achievement for a club of our size and we have had to overcome a lot of obstacles.

''People's persona of Wigan is that it is probably the least attractive club in the Premiership so we deserve great credit for being there for a third successive season.''

Wigan chairman was delighted to see his side preserve their Premiership but insisted ''justice has not been done''.

In a relegation decider, it was the Blades who were sent down after starting the day needing just a point to stay up.

But after West Ham - who are still the subject of potential legal action from United, Wigan, Fulham and Charlton - beat Manchester United and remained in the division, Whelan was sorry to see Warnock's men relegated.

''I don't think justice has been done. I wanted us to win and stay up and I'm happy,'' he said.''But for West Ham to stay up is not justice.

''It was a great win for them today but for Sheffield United to go down is not fair and justice has not been done.

''But our lads fought to the death today.''

Asked if he thought this season's achievement was better than their promotion season, Whelan was unequivocal.

''Yes, you have to say so. Getting up (is good) but staying up like this - for Wigan to do this today is just unbelievable."