SUT Sheffield Utd

RNS Number:3464M
Sheffield United PLC
23 January 2008


23 January 2008

                              SHEFFIELD UNITED PLC

                          Statement re: press comment

The Board of Sheffield United plc notes the recent press comment and confirms
that Sheffield United FC is in an arbitration procedure under FA rules against
West Ham United FC. The arbitration procedure is at an early stage and a further
announcement will be made when appropriate.


Sheffield United plc:                             0870 787 1960
Jason Rockett

KBC Peel Hunt Ltd:                                020 7418 8900
Nick Maslen

Tavistock Communications:                         020 7920 3150
Jeremy Carey/Rachel Drysdale



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