Sheffield United have announced they plan to sue West Ham for the cost of their relegation from the Premier League.
The Blades recently failed in their High Court bid to force new Premier League disciplinary action against West Ham over the Carlos Tevez affair but now plan to take a new course of action
Toby Craig, a member of the club's legal team, said: "After consideration and discussion with our legal advisers Sheffield United are today initiating legal proceedings against West Ham United as we seek substantial compensation for our relegation from the Premier League."
The Blades' recent High Court bid came after an arbitration panel rejected their claim against the Premier League for failing to dock West Ham points over the transfers of Tevez and Javier Mascherano.
The top flight's governing body had instead levied a £5.5million fine on the London club in April. The Blades have put the cost of relegation at between £30million and £50million.
