LONDON, Aug 16 (Reuters) - Sheffield United will sue West Ham United for the cost of relegation from the English Premier League last season, a club spokesman said on Thursday.
"We are seeking substantial compensation," he added, with the Yorkshire club estimating the cost of relegation to be more than 30 million pounds ($59.62 million).
The spokesman said their legal representative Toby Craig had confirmed the action in a statement made public on Thursday.
Sheffield United claim West Ham gained an unfair advantage because Argentina forward Carlos Tevez, whose form in the second half of last season was inspirational and helped save the east London team from going down, was not eligible to play for them.
The Yorkshire club said West Ham should have had points deducted for breaking the league's transfer regulations, but their legal moves to force this to happen have not succeeded.
West Ham were fined 5.5 million pounds by the Premier League for fielding Tevez and his compatriot midfielder Javier Mascherano, who moved to Liverpool earlier this year.
