Top secret

Having failed to convince an independent panel of arbitrators and a High Court judge to overturn the FA Premier League's decision not to deduct Alan Curbishley's side points for deliberately breaching transfer regulations outlawing third party ownership of players, United are now pursuing West Ham for around 30m of compensation to cover the costs of last season's relegation to the Championship.

United argue that West Ham, who subsequently clawed themselves clear of the bottom three thanks to Tevez's sparkling run of form, should never have been allowed to field the Argentina international and his compatriot Javier Mascherano after their links with businessman Kia Joorabchian were exposed.

At least two senior figures at United are known to have held talks with the Anglo-Iranian businessman before Tevez's move to Manchester United and evidence which came to light during these discussions, most of which is believed to have been hidden from the Premier League, has prompted them to take this course of action.

West Ham refused to comment when The Star approached them about the matter last night with switchboard operators instead referring callers to their official website before accusing United of desperation.

But in a strongly worded statement of their own United - who were this morning dealt a blow when it was announced that both Lee Hendrie and Gary Naysmith will miss Saturday's visit to Watford - accused them of breaching a "duty of utmost good faith" and implicated new chairman Eggert Magnusson in the scandal.

"This particular information has only emerged in the last couple of weeks," read one passage. "It seems that West Ham concealed the existence of this document in order to shield its new owners who have publicly maintained that they are innocent of any involvement in a third party agreement."

Despite previously admitting that the saga surrounding Tevez's role at the end of last season had overshadowed the early days of his reign, United manager Bryan Robson insisted he wholeheartedly supported his employers' efforts while Keith Gillespie, one of the first-team squad's most senior members, also gave his backing to the 'Campaign for Fairness."

"I haven't spoken to anyone this summer who doesn't believe that West Ham should not have been deducted points," Gillespie stressed.

Of greater concern to Robson however is the news that two of his summer acquisitions - Hendrie and Naysmith - have suffered cartilage and knee ligament damage respectively although their absence has been tempered by the return of captain Chris Morgan from injury.

"Lee did it before Colchester last weekend but he felt it more...during the game," Robson revealed, before predicting an absence of around six weeks. "Gary's is not as bad as first thought but he could be out for a couple."

United, who will travel to MK Dons in the Carling Cup second round, have allowed Nicky Travis to join Chesterfield on loan.

Read United's full statement on www.thestar.co.uk.