For Whelan - who has proved himself a Mr Mouth in the lower leagues: sorry we missed you this time around, we will be waiting for you to join us in the Championship soon; anyway when are Wigan going to stop groundshare and have you paid the policing bill yet? Anyway what entitles you to be an expert in in anything other than bank rolling rugby town clubs into the Premier League ?
For Blades fans - tough on you but your club & Warnock made the decision not to invest in quality players long before thie Gang of Four tried to create a mountain out of a molehill; so you get relegated but you haven't (hopefully) got a cub in hock up to it's eyeballs, see you next season.

Terence, Burnley,

I feel rather angry about the way managers, the press and not least chairmen have aired their grievances against West Ham. As a Sheffield Utd supporter for over thirty years, I am gutted that we were relegated but its not down to West Ham - its down to the Premier league. As far as I understand, WH admitted their guilt and were fined by a panel appointed by league Chairmen. The PL have stated that their players were legally registered but formely broke the rules for third party interests. this is what they were fined for, not unregistered players. Now for our Chairman to turn round and say its now unfair and corrupt is ridiculous and makes us look bad.

I love football and Sheffield Utd but there's nothing worse than bad losers. There was obviously no precedence for a points deduction - so this is all hot air about taking points off WH - what nonsense - this has never happened before in the PL. We ought to be concentrating on winning promotion next season.

Tom, Sheffield, UK

How long can the media string this out for? How long will Whelan and McCabe get away with presenting untruths as if they are facts? Yes, West Ham have been found guilty of breaking a rule, and the previous management of lying about this infraction; however, Tevez has been a West Ham player since August. This is a legal fact. The only thing wrong with his contract was the fact that MSI/JS were able to move him on at any time. Because he was rightfully a West Ham player the club were able to alter this clause in his contract at any time, which the Premier League were only too happy to allow.

The scandalous thing about this situation as we speak is the fact that Whelan and McCabe are getting away with telling lies. Are they really out to ruin Scudamore and Richards' careers because of bitterness over West Ham's magnificent form and the heroic Tevez? This seems pretty low to me. I think they should read Martin Samuels' excellent article from yesterday and take a reality check.

Phil Bentley , London, England

Richard, Manchester - Selective picking of 2 of the 7 reasons for a fine, not a points deduction. BTW the panel said 'could', not 'should' - there is a big difference!

Impartial Observer - The panel did not use the word 'disgrace'. What 'normal' penalty? There has been no precedent for a side agreement and non-disclosure before, namely the 2 offences.

Whitey - WHU were guilty of offences. They accepted the fine. What can't you understand about that?

What exactly is your point 'other clubs have been docked points'? Not for this they haven't. They've been docked points for failing to fulfil fixtures, ineligible players, financial irregularities & voluntary administration. There have also been numerous offences where clubs have not been docked points - perhaps most recently the Ashley Cole affair.

The players were not ineligible. If they had been, for the record, no PL or Football League club has ever been docked more than 2 points for this.

Steve, Cambridge,

I wish the media would stop giving David Whelan column space to spout his nonsense.

I don't see any of the 'Gang of Fools... I mean Five' moaning about Man U's dealings with Everton, complaints about which evaporated without any explanation whatsoever.

Simon, Newcastle upon Tyne,

Mr Whelan has made his millions at JJB, so we can assume that he is a very intelligent man.

His refusal to accept the facts in black & white however do make the casual observer wonder quite what his agenda is here.

Scudamore & his guys have laid out the facts on at least 3 different occassions. Most of the rest of us understand the implications quite fully now.

Even the most rabid sections of media who were calling for West Ham demotion are beginning to accept that they might have misjudged it (although we won't get apologies will we!).

Is one man's desire to achieve 'justice' too deeply wrapped in trying to get his own way I wonder?

The longer this saga drags on, the more sympathy I have for West Ham, who have carried on with good grace & dignity in the face of enormous provocation.

Jeremy, Farnham,

I think West Ham should sue Gerrard for scoring a late equalizer in the FA Cup last year, when they had clearly already won the game!

Brian, Los Angeles, USA

I feel very sorry for the PL at the moment. They have stated that Tevez's registration has been legitimate through out. West Ham have been charged £5.5m for breaking the rules regarding third party involvement and told that Teves registration would be cancelled if West Ham did not cancel this third party agreement. West Ham did this and Tevez could play. I don't see the "Corruption and Lies".
West Ham could not be docked points for fielding an ineligible player because he and Masherano were always eligible. So they were fined and fined big to scare other teams off of entering into such deals.
It is wrong for Sniffield United to call for further sanctions, especially after they agreed to the panel that punished West Ham.
It is also wrong for them or Wigan to drag Peter Scudamore and Sir Dave Richards' name through the dirt.
Maybe the PL should sue the real conspirers, "the Gang Of Four", for damages.

Daniel Hill, St Neots,

I am amazed that this 'circus' issue is still on-going. Tevez was never inelligable to play. There was a singular clause in his agreement that alowed MSI to stop him playing if they wanted. Much like the clause enforced by Man U against their Goalkeeper on loan to Everton this season. West H acknowledged that this clause was not allowed, hence pleading guilty and reievd an un precidented fine for it. At no time did it affect the players or the teams results and hence why should it by way of a points deduction.

For all those people screaming about corruption and lies you need look no further that Mr Whelan who is using the press to whip up a witch hunt.

I wish Shef U good luck in the championship and hope they bounce straight back up, by their performances on the field. It has always been a very sad day when back room politics reverse the actions on the field and the less it happens the better.

Gavin Wormull, London, UK

Not the first to make this point, but it seems like sour grapes rise to the top of the bunch: when an independent tribunal whose makeup has been accepted by all parties involved comes to a decision that they had already agreed to accept, there is simply no case for legal action. Or for name-calling. Or for sour grapes. It is sad Sheffield United went down, it really is - I would have loved to have seen Wigan take the plunge instead. It may even be true that the PL's disciplinary procedure is deeply flawed. But the 'Gang of Four' really ought to have thought about that when the procedure was put in place, not when it came out with a verdict they didn't like. Whelan and friends may not think that justice has been done, but surely it would be the death of justice to overthrow the entire disciplinary procedure every time it came to a verdict that somebody, somewhere didn't like.

Gwilym Davies, London,

Very sad is right. A football league is a simple thing and the old cliche about the league telling no lies at the end of the season is true. SU weren't good enough to survive, West Ham were. The SU board and fans should get over it and start to rebuild for the future. I seem to remember seeing they need a new manager - wouldnt time be best spent trying to find one?

Bryan Bourner, Portsmouth, UK

Tevez didn't sent Sheffield United down - it was a manager who's only plan of action was to hope that his opponents got deducted points and spend the rest of the season bleating on about his misfortunes. Now Sheffield are shot of him, hopefully the way will be clear for a proper football manager.

Nobby, London,

Lots of people have told me that the League "usually" punishes teams for fielding ineligible players with a points deduction. Nobody has yet told me why they're legally obliged to do that.

And another thing: even though Tévez was a major factor in West Ham's remarkable comeback in the last few games, the fact that they signed two non-English-speaking star players apparently over the heads of coach and team seems to be one of the major reasons why they were such a mess before that. So from that point of view, perhaps the League felt they'd lost enough points already.

Steve R, Dundee,

I have to say i'm very disappointed by the whole affair. I'm really glad West Ham stayed up but the constant moaning by David Whelan and Sheffield United's chairman is starting to get old. Sheffield United did not stay up because they did not win enough games. West Ham stayed up because they DID win enough games. The fact that Tevez had a huge part is irrelevant. His contract with his third-party owners was cancelled. People may say that it takes a while to get these things sorted but in the world of football anything is possible. Ever heard of a fax machine? The reason Liverpool took so long to sort all their stuff with Mascherano out was probably because they weren't a team knee-deep in a relegation battle, with their star player's eligibility being threatened.

Yes, Tevez had been playing illegally but it took the PL MONTHS to deliver that verdict. Normally these things are simple but it took months so to then deduct points would have been unfair. West Ham then sorted it. End of.

Danny, Sheffield,

Maybe the golfer could ask Tiger Woods to take a few shots for him, I'm sure his opponents wouldn't object.

vinodelaroca, liverpool,

Mr Whelan needs to look closer to home for the problems with Wigans relegation. Get your own house in order and dont look for excuses. Truth is Wigan are not a side worthy of Preniership football.

Dean Baldwin, Egham, United Kingdom

How can sending a letter saying that the contract between the rights' owner of Tevez and WH is enough to finish a contract. Could I send a letter to my flat's owner telling that I don not agree to the contract anymore, that I will pay nothing and that now the flat is registered to my mane? How stupid is it to believe this nonsense. Tevez should not have played since the 25th of April because he caanot be registered properly. West Ham should be deducted all the points they won since that date.

Pierre, reading, UK

Angela get real and stop crying, football is a mans game send an e-mail to your chairman and tell him that.

Bill McGaughin, Ilford, UK

How many more times am I going to have to read people wrongfully say that West Ham fielded an ineligible player! For goodness sake he was properly registered at West Ham from the 31st August 2006!

Kyle, Manchester,

How on EARTH did it take so long to come to a decision on what do regarding this whole affair? When the deal went through, even the dogs in the street knew that everything wasn't quite kosher. Do the Premiership have regulations on this or not, and if so, why didn't they act immediately to prevent this turning into the fiasco it is?

Paul, Newry, Ireland

Clearly this is a blatant case of sour grapes. For Warnock to say that the Tevez affair has influenced his decision to quit is absolutely ridiculous - lets not forget that West Ham lost to Sheffield Utd 3-0 only a few weeks ago. Sheffield Utd were almost home and dry as a result. Moreover, one could argue that the arrival of Tevez and Mascherano in Autumn 07 destabilised West Ham's team ethic and led to that appalling run of results, not least their goal drought. To suggest that West Ham were given favourable treatment is laughable - lets face it, with the £5M+ fine many other clubs would have struggled to pay this - and may well have decimated next seaon's transfer budget. Perhaps Warnock and others ought to be looking more closely at their own poor run of form and results instead of bleating on.

Graeme, London, UK

Something stinks more than a jellied eel pie.

J White, Edinburgh, Scotland

I think that the more Mr Whelan shouts that he is going to get his own way against the FA and WHU,the more resistance he is going to encounter from the general public and possibly other premiership teams,giving his own team a heavy load to carry at every game next season.
His complaints really do come across as sour grapes even though his team stayed up.
It just was not possible for him to retract some of the things he said before the final day,so he has to try and appear as though his complaints are for the right reason.

Eamon O'Brien, Chigwell, Essex

Obviously despite the claims of West Ham fans there are several quesions for consideration:

If West Ham were not quilty why did they accept the fine? Why did Brown lie?
Why were the panel so lenient? Other clubs have been docked points.
Why were the panel so concerned about the effects of a point deduction? Surely it is not their place to be as they are there to serve justice only.
Why should Sheffied U not have the right to appeal? Every court decision in the land can be appealed against.
If West Ham sold Tevez tomorrow for £30m where would the money from the sale go?

Full marks to Whelan & Co for their stand and UEFA for their support. They obviously feel they have a case and if West Ham are innocent then they have nothing to fear.

Whitey, Surrey,

Whatever the merits of points deduction or fine, you cannot excape the fact that the punishiment came from an independent tribunal, that had previously been backed by all the PL chaimen. Its time these chairmen grew up. Instead of badmouthing the PL and the tribunal, just get on with their job and change the rules at the next oportunity, They can also sort out the loan agreements that stop players playing against their real owners. Legal challenges in sport are always a bad idea.. One mans bad decision is another mans right decision, will we start to take referees to court next season for a "wrong" decision.
This gang of Four are a collection of Sour Grapes and Big Chip on Shoulder merchants that should be taken as seriously as the chelsea doggy story.

barry , London, UK

It's really not very complicated. West Ham admitted the crime. As a result they were fined the unprecedented sum of £5.5 million. The reason they were fined so much was because the panel felt the club's behaviour was a disgrace. But if it was a disgrace then surely the normal penalty would have seen West Ham lose points. I'm not arguing that West Ham should be relegated for theiroffence. They should be docked points for their offence. If that means relegation, that's just tough.

As for Dave Whelan's point about West Ham tearing up the contract; it seems spot on. West Ham are saying the contract was no longer in place because they wrote to the third parties to tell them so. Does this mean I no longer owe my bank the monies due on my mortgage if I write to them and tell them so. Obviously not. I feel sorry for West Ham fans who had a miserable season which ended with such joy. But the justice of the situation demands that West Ham are docked points.

impartial observer, Manchester,

It amazes me that people are actually saying that the issue should be dropped and that the punishment was fair enough. The Independent Commission effectively said they should have been docked points, but because the "fans" and the "time of season" they gave them a fine that amounts to a drop in the ocean for a Billionaire Icelandic Biscuit Magnate.

So what's occurred now is a free ticket, particularly for those clubs with Billionaire owners, to do whatever they like. Imagine the scenario next season, a club's a few places off the Champions League, they know a dodgy agent who wants to keep their contracts but will let them play to get them exposure. Bob's your uncle, £5.5 millions nothing compared to Champions League riches. The list is endless what clubs can now get away with.

The Sport already appeared to be morally bankrupt before this debacle. Now it can't enforce it's own rules in an age of dubious foreign billionaire owners, you genuinely have to fear for the future.

Richard, Manchester, UK

The circumstances surrounding Tevez's sudden eligibility after the first panel ruling are far too dodgy to be glossed over. When Mascherano moved, it took over a fortnight to work out if he was even eligible to play - yet we're expected to believe that it took a few hours to sort Tevez's situation out? And that the word of an organisation who had already lied once about the issue was accepted without any apparent proof being available to any of the other teams affected? Whelan is 100% right not to believe West Ham's assertations, or the words of Scudamore and Richards - who are now battling for their jobs - without any kind of real proof. It is to his credit that he persists in this even though his team will not now gain any benefit.

I don't think for a second that any of the Hammers seeking to brush this under the carpet would be anywhere near as serene had Sheffield United entered into a murky contract with a player whose performances had then sent West Ham down.

Chris, Manchester,

My golf, especially my driving has really been dissapointting the last few games. I only scored 28 points yesterday, albeit in tricky conditions on a course I have never played before and subsequently lost the tournament, should I blame West Ham, Scudamore, Richards or Foster ? Or should I just accept that I wasn't good enough ?

Jon Stone, Essex, UK

warnock can still get to europe this summer. EASYJET !!! But the food is a rip off - take your own sandwiches.

Paul K, weat ham land,

C Baldwin and "Clive"

I am a Sheffield United fan and HAVE accepted our fate. Just because our Chairman is talking about this issue does NOT mean that he speaks for ALL supporters of Sheffield United.

C Baldwin - how clever of you to tag a "dig" on at the end.

LD, Rotherham,

Maybe the Blades could sue Mr Gerrard of Liverpool for his antics on the opening day as well ? This cost them 2 points and their place in the Premiership.

pete holbrook, walmer, england

It's already been established that West Ham broke the rules - that's not the point at issue. The question is whether a fine or a points deduction was the appropriate sanction.

Seeing that a points deduction has long been the standard punishment for fielding ineligible players, from the top level of the professional game to the lowest reaches of park football, I would like to know why it was decided to impose a fine instead.

Could it be that they knew that West Ham would accept a fine, but would contest a points deduction through the courts?

Bob Yule, London, UK

Corruption and lies..my god!!!...a published judgement seems pretty transparent to me..the fact FIFA are likely to look at this seems pretty transparent to me..the fact the relevant documents have been shown is pretty transparent to me..take a long cold hard look in the mirror Sheffield supporters and ask yourself what exactly the problem is..it is ok to be upset about relegation but dont use West Ham as the scapegoat on grounds of 'we played by the rules'. There was no precedent for what has happened here, namely non disclosure, but how can you penalise the players and fans when at all times Tevez was eligible to play? Nobody has indicated that his registration was flawed..WH were right to play him

If Sheffield want a points deduction for all misdemeanours like this lets have a crack at everyone and have a look at all the messy loan deals where conditions may involve third parties which may or may not be apparent.

Maybe this will still be the excuse when SU go to League 1 in 08!

C Baldwin, Brisbane, Australia

I think as a Sheffield United Fan you need to do two things. Firstly, accept that Sheffield United were relegated because they failed to get more points than the team in 17th place. And secondly, acquaint yourself with the exact facts of the case so that you do not then sound quite so silly talking about 'corruption and lies'.

Clive , London,

I think perhaps the Premier League have been a bit muddled in explaining the issues involved - although some newspapers (the telegraph being a blatant example) have constantly failed to report the story accurately and even a couple of days ago were still reporting Tevez and Mascherano were ineligible to play. As far as I can see the PL followed their rules, appointed an independent panel and saw it through. Is that worth people being sacked? No. It's sad to say but Shef Utd were not good enough to stay in the Premiership - end of story really. There's no precedent for docking a club points for possible third party interference and even then the interference would be around the transfer of the players not what they did on the pitch. Why should that result in a points fine? I think the only winners will be the lawyers.. (as usual) Whelan is really the person behind this whole farce simply because he's clearly not been understanding what it's all about..

Paul, Wellington,

What corruption and lies?? Some of the facts you choose to ignore: Sheffield United's chairman, along with Wigan's, Charlton's and Fulham's decided upon the make-up of the INDEPENDENT disciplinary commission. As League Charimen, they also signed up to the process that dictated how that would be handled i.e that the commission's decisions would be binding on all clubs including the accused. At no time did the commission or the Premier League say that Tevez' registration or transfer were illegal or that he was in any way ineligible to play (these FACTS can be checked elswhere if you could be bothered to find out). Sheff U beat West Ham 3-0 in mid-April. Why did Sheff U not instigate these proceedings immediately if they didn't like the result of the commission? Oh, that's right because then you were safe from relegation. But you couldn't beat or draw at home with Wigan on the last day of the season so now it's West Ham and the Premier League's fault. Yeah, right.

Bob, Sydney, Australia

the decision has been made and a large fine was fair enough.i,m sick of hearing from sheffields chairman-sour graps.they wern,t good enough so i wish he,d shut up.

Denis mcallister, Aarhus, Denmark

As a very sad and despairing Sheffield United Fan, I am behind our Chairman and the other clubs every step of the way to weed out the corruption and lies

Angela, Sheffield, UK