A West Ham spokesman said: "We do believe that the arbitration panel's ruling needs to be reviewed by a court which can help resolve the outstanding issues in this case.
"This is not about the issue of damages - the current ruling has major implications for English football. West Ham will continue to look at the available options for further action and we do believe that Sheffield United should join us in a hearing at the Court of Arbitration."
To which Blades Chairman Kevin McCabe replied: "If that is what they are saying, then that's their prerogative. We will not be commenting."
February 2009 looks like the likely outcome of the saga if the CAS and the High Court get in the mix. Lord Griffiths who is Chair of the case has postponed the direction hearing in which a timetable for payment was set to be presented to West Ham after the Hammers called for a delay.