Joorabchian 'ready to show documents'

Kia Joorabchian is prepared to hand over all the documentation relating to Carlos Tevez's contract at West Ham if Friday's High Court ruling goes in favour of Sheffield United.

The Coca-Cola Championship club are pursuing legal action after the Barclays Premier League inquiry decided not to dock West Ham points for breaking two regulations regarding their signing of Tevez and fellow Argentinian Javier Mascherano.

Sheffield United were subsequently relegated on the last day of the season, and the Blades' lawyers have been in touch with Joorabchian this week and they privately believe the club have a strong chance of winning a favourable verdict on Friday.

A source close to Joorabchian said: "If the judge rules all the paperwork must be made public we will be forced to co-operate. We have no idea how significant the paperwork may be - all we know is we have done nothing wrong."

It is understood the documentation could potentially be harmful to West Ham's case and in the long run that may go some way to helping settle the contractual wrangle which is holding up Tevez's transfer to Manchester United - but Joorabchian would prefer for the matter to be settled out of court.

On Tuesday, Joorabchian and Tevez wrote to West Ham and the Premier League asking for the player's registration and contract to be cancelled - but their approach was turned down.

Joorabchian is also considering an appeal for FIFA to step in as arbiters to try to untangle the contractual mess.

FIFA say they may be prepared to step in to settle the transfer dispute - but they have yet to receive any official request to do so.

Football's world governing body can become involved if there is an international element to a transfer or if they are asked to by the FA.

Tevez's move to United has stalled due to the Premier League's insistence that West Ham must receive the bulk of the reported £30million fee.