Sheffield United are awaiting a response from West Ham after announcing their intention to sue them for the cost of their relegation.

The Blades recently failed in their High Court bid to force new Premier League action against West Ham over the Carlos Tevez affair.

However, they have now decided on a new course of action which they hope will lead to the award of considerable damages. They have estimated the cost of their relegation at between £30m and £50m.

The Blades are suing over a breach of contract and claim to have evidence which proves West Ham ''misled'' the original independent panel by failing to disclose vital information relating to their arrangement with Tevez's advisor Kia Joorabchian.

A club statement read: ''Sheffield United today announced that we are to issue proceedings against West Ham United. Sheffield United will claim substantial damages for breaches of contract by West Ham.

''The move comes as the transfer of Carlos Tevez from West Ham to Manchester United is completed and the player makes his debut for his new club.

''Sheffield United's basis for the claim is that West Ham acted dishonestly in obtaining the registration of Carlos Tevez and Javier Mascherano in that they failed to reveal that those players were owned by a third party.

''The Premier League would not have registered those players with West Ham had they known the true position.

''The players, particularly Tevez, played a key role in West Ham's season, giving West Ham an unfair advantage at the expense of the other Premiership teams - including Sheffield United - all of which had played by the rules.

''Sheffield United are confident that sufficient remedies exist in law to ensure the Tevez affair cannot simply be brushed under the carpet.''

West Ham were fined £5.5m by the Premier League over the Tevez affair in April.