Sheffield United says in FA dispute arbitration

English soccer club Sheffield United said yesterday it was in arbitration over a dispute with Premier League side West Ham United.

The dispute revolves around Sheffield United's relegation from the top flight division last season after West Ham beat champions Manchester United in their last game to stay up and send Sheffield United down.

The Football Association later fined West Ham £5.5 pounds ($10.76 million) for irregularities over the purchases of Argentine striker Carlos Tevez, who scored seven goals in West Ham's last 10 games of that season, and compatriot Javier Mascherano.

However, West Ham escaped a points deduction and Sheffield United failed in two previous appeals to force the Premier League to relegate West Ham United.

Sheffield United said the arbitration procedure was at an early stage.