SUT Sheffield Utd

RNS Number:2452C
Sheffield United PLC
16 August 2007

                              Sheffield United PLC 
                                 (the "Company")

                                West Ham United

After consideration and discussion with legal advisers, Sheffield United is
today initiating legal proceedings against West Ham United seeking substantial
compensation for relegation from the Premier League.

Enquiries:
Sheffield United PLC
Jason Rockett                                         +44 (0)870 787 1960

Tavistock Communications
Rachel Drsydale / Jeremy Carey                        +44 (0)207 920 3150




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