There is even a possibility of the clubs agreeing an out-of-court settlement - always the likeliest end-game scenario - in the next few days.

It is an open secret that United have been willing to negotiate for some time, providing West Ham first admitted liability by coming to the table.

Now, for the first time, there are reports - thought to have emanated from Upton Park - that the Hammers are ready to talk. This could be taken as a sign that they are in a legal noose from which there is no escape after an FA arbitration panel found in the Blades' favour.

With West Ham failing in attempts to appeal, a hearing to set the amount of damages is due to begin in 10 days on March 16th. Lawyers representing the two clubs are expected to be in dialogue before then, if they have not been already - and perhaps even for some time privately.

Either way, United are convinced they have a strong case for a very substantial figure. If West Ham have finally accepted a moral responsibility for United's relegation of 2007, over which the Premier League stood accused of neglecting one of its member clubs, then a long campaign for justice is nearing an end.

How and when the money would be paid - with the Hammers in financial turmoil - is another question and a big one.

But you can't put a value on the uplift a hefty award would give United as a whole. The economic landscape of Bramall Lane would change dramatically. It would enable chairman Kevin McCabe to clear all debts (his stated first intention), perhaps remove the need for further threatened wage cuts and potentially create a platform to improve the squad.

MORE BLADES: Cotterill adding a little extra to Blades

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