Kevin McCabe and other board members are battling on for compensation which sources say that relegation from the top flight cost the Blades £30m. The hearing has begun today (9th June) and is set to end in the next couple of weeks.
The panel of three members are Lord Griffiths, a former president of MCC, Sir Anthony Colman, a former High Court judge, and Robert Englehart, QC. West Ham in a statement have said that Sheffield United's case 'has no merit.'
The Hammers survived the drop by beating Premiership champions Manchester United 1:0 at Old Trafford on the final game of the season while the Blades lost out to Wigan Athletic at the Lane by two goals to one which resulted in relegation.
If United win the case then it could see a huge income of cash.