Carlos Tevez's move to Manchester United remains in limbo after West Ham rejected a written request by the Argentina striker to cancel his playing contract.
The club and the Premier League have also rejected a separate bid by the 23-year-old 's representatives to have his registration cancelled.
The latest developments mean the dispute is headed towards the Football Association and FIFA and possibly to court.
Two letters, one from Tevez and one from his representatives, arrived with West Ham yesterday in an attempt to kick-start his transfer to Manchester United by doing the same type of deal that took Javier Mascherano to Liverpool.
In order to do so, the Hammers would have to agree to cancel his registration but it is understood both the club and the Premier League have refused to do so.
West Ham pointed to last Friday's statement by chairman Eggert Magnusson saying: "Carlos Tevez is a registered West Ham player, contracted to the club until June 2010. There is no agreement with West Ham for Carlos Tevez to leave the club."
The Hammers are aware that if they do anything contrary to the Premier League's instructions they could be left open to further disciplinary action over third-party agreements.
Fifa say they may be prepared to step in to settle the transfer dispute but they have yet to receive any official request to do so.
Football's world governing body can become involved if there is an international element to a transfer or if they are asked by the FA.
Tevez's move to United has stalled due to the Premier League's insistence that West Ham must receive the bulk of the reported £30 million fee.
Tevez's representative, businessman Kia Joorabchian, says he owns the player's economic rights.
A FIFA spokesman said: "We have not received any official request from any of the parties involved so far. If we do receive a request we would then decide whether we have to look at it or if it is up to the FA to rule on it.
"The FA could also ask us for guidance and send us all the relevant information."
Manchester United have agreed terms with Tevez and Joorabchian and hoped to have everything tied up last week but the deal has now reached an impasse.
