There is a reason why Carlos Tevez is perceived as a £20m striker. Every time the Blades reinstate and subsequently lose their appeal to get West Ham relegated, it serves as yet another reminder to every club's manager the grievous harm Tevez did to the Blades chances of staying afloat in the Premiership. A feat that was merely heroic has passed onto the realm of myth, a feat of Herculean proportions. The Blades are now taking the Tevez case to the British High Court.
These appeals hide the fact that in the last couple of games, the Blades had a great chance of staving relegation but they lost badly to Villa, 0-3. But everything was not lost when they met up with Wigan for the final match. In fact, the Blades were overwhelming favourites to retain their Premiership position. It was the Latics that were in deep trouble. All Sheffield needed was a draw as Wigan was 3 points behind. Instead they lost as David Unsworth converted a PK that doomed Sheffield Utd. In a twist of fate, the Blades transfered Unsworth to the Latics in January 2007 as the centre back did not feature in Neill Warnock's plans.