Tevez's £30m United move puts pressure on Hammers for answers

Carlos Tevez is set to sign for Manchester United in the next two days in a deal that could be worth up to £30m. The Argentine will fly directly from the Copa America in Venezuela to join up with United's pre-season tour to the United States on Monday.

However the transfer could lead to a round of legal action with his present club, West Ham United, fearing they will be urged by the Premier League to clarify Tevez's registration and ownership by taking Kia Joorabchian, the businessman who owns his economic rights, to court.

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In the light of the highly-sensitive inquiry into Tevez's transfer to Upton Park, West Ham would clearly not want to take that step. There are concerns at the club as to exactly how they can now extricate themselves from the saga without hurt being caused especially as Joorabchian could present potentially damaging evidence against them in court.

Tevez will sign a two-year deal at United with a "loan fee" of between £4m-£8m a year being paid. None of that will go to West Ham, even though they hold his registration and claim that he is "their player". Instead the money will be received by Joorabchian and the companies that control Tevez. United will then have an "exclusive option" in the second year of buying the striker out-right. That fee is expected to be between £14m-£22m.

When Tevez signs for United the Premiership champions will hold his registration. However Joorabchian will still retain the 23-year-old's "ownership and economic rights" until a permanent deal is agreed.

Although controversial it does not break the Premier League rules which allow for third-party ownership of players but which preclude the existence of so-called "side agreements" which allow that third-party influence over the club.

United are annoyed that news of Tevez's transfer has leaked - it was blurted out by the player to Fox TV in South America on Thursday - but the revelation does not jeopardises the deal.

Interest in Tevez has been shown by Chelsea, Real Madrid, Liverpool and Internazionale. But it is United who have made their move adding to the £50m spending spree they have already embarked on this summer as they build on last season's successes.

Tevez's departure will come as a relief to the West Ham hierarchy even if they know they are losing an outstanding player. The last thing they will now want is for the circumstances surrounding the deal to be pored over once more, especially in court. But that may be unavoidable if the Premier League decide to raise objections.

* Sheffield United are to appeal to the High Court over their relegation from the Premier League. The move follows an arbitration panel's dismissal of their claim that West Ham should have been deducted points over the signings of Tevez and Javier Mascherano. The appeal will be heard on 13 July.

United's arrivals

Owen Hargreaves (26, mid) Bayern Munich £17m

Anderson (19, mid) Porto £17m

Nani (20, mid) Sporting Lisbon £17m

Tomasz Kuszczak (25, gk) WBA undisclosed

Total: £51m

United buy now but pay later to stay on budget

How have Manchester United, laden with £660m of debt, suddenly managed to find £71m in one summer to outspend their rivals? It's the question that some fans are asking. And the simple answer is: they haven't.

The headline figures of United's transfer window are £17m, £17m, £17m and £20m. Those are amounts United have agreed to pay for Anderson, Nani, Owen Hargreaves, and, perhaps, Carlos Tevez.

This is not the whole story. The Glazers' expenditure may be below the £25m they originally promised Sir Alex Ferguson.

How? Tevez, 23, will arrive on a two-year loan deal, and although that might cost a yearly fee of £4m to £8m, buying him outright can be deferred to a future year's accounts, if they exercise their option.

Brazil's Anderson, 19, and Portugal's Nani, 20, are being bought effectively on HP. United are understood to have paid £7m and £8m up front, and will pay the rest over the terms of the deals.

And while Hargreaves, 26, has cost a chunk up front, he became a United player only on 1 July, and the outlay falls into next year's accounts.

So instead of £70m, United have spent only £20m already.

Three of the players have a decade of playing ahead, and Hargreaves should have his peak years in Manchester. United are investing in the future, which is when the payments will be spread.

Nick Harris