From the Guardian:
'The transfer of Carlos Tevez moved a small step closer to resolution yesterday when West Ham said they would accept Fifa's judgment in the affair. Tevez has agreed personal terms on his proposed move and Manchester United believe that Fifa will decide in favour of the Argentinian. Tevez's representative, Kia Joorabchian, is adamant that the original agreement was for only one year at Upton Park with the option of a further three years. Yesterday the two sides were involved in a heated exchange.
'Fifa is waiting to receive a request to convene a special hearing before its dispute resolution chamber and the matter could theoretically end up in the Court of Arbitration for Sport, but the Old Trafford chief executive, David Gill, said: "What you find in these situations, though, is that Fifa and the necessary bodies try to make sure that the player can play, whether it's for Manchester United or for West Ham."