LONDON, Jan 23 (Reuters) - Sheffield United have taken their dispute with the Premier League over their relegation last season to the Football Association (FA) for arbitration, the club said in a statement on Wednesday.
Sources close to the club added that United were seeking compensation for their relegation from the Premier League to the Championship (second division) in May 2007.
The long-running dispute centres around the decision of the FA to fine rather than deduct points from West Ham over transfer irregularities involving Argentines Carlos Tevez and Javier Mascherano.
The London club could otherwise have been relegated to the Championship (second division) in United's place.
The FA fined West Ham £5.5 million ($10.76 million) on April 27 over the matter.
Tevez was instrumental in rescuing West Ham. He scored six times in the run-in including the winner at Manchester United on May 13, the last day of the season, which helped seal Sheffield United's fate.
West Ham finished in 15th place, three points and three places ahead of United.
United failed in two previous appeals to force the Premier League to reverse the decision and relegate the London side.
Tevez later moved to Manchester United and Mascherano moved to Liverpool.
United said in a statement that the arbitration procedure was at an early stage.