Sheffield United plc chairman Kevin McCabe:
"We are heading towards a Football Association tribunal.
"A date has been set for next year and respective clubs are now going through respective submission of claims. We are led by the availability of QCs and the panel, so it's more likely mid-2008 than early. It's frustrating but that's the way the law works.
"We have regrettably gone beyond reinstatement so it's about financial compensation for having been relegated unjustly after another club, we purport, broke the rules."