Sheffield United's dispute with West Ham United over the Blades' relegation from the Premier League last season has gone to arbitration.
West Ham survived after escaping a points deduction, but were fined £5.5m for irregularities over deals to sign Carlos Tevez and Javier Mascherano.
Sheffield United have failed in two previous bids to force the Premier League to relegate West Ham.
The arbitration procedure is understood to be at an early stage.
Sheffield United's relegation from the Premier League was sealed on the final day of the season when they lost to Wigan and Tevez scored West Ham's winner at Manchester United.
The Argentina star scored seven goals in West Ham's last 10 games to play a key role in their survival, despite question marks over the transfer that took him to Upton Park.
Mascherano, his international team-mate, had already moved to Liverpool by that time, while Tevez subsequently joined Manchester United.
sheffield should really take a good look at themselves.
too many a time have they conceded last min goals.
just 1 less of those and they would have still be in the epl this season, although it won't hide their pathetic results.