"I firmly believe we will win and the previous decision will be overturned," McCabe told BBC Sport.

"Officials have said that if the arbitration overturns the previous decision then we should be reinstated."

The Blades are fighting to deduct points from West Ham instead of the $11 million penalty inflicted by the Premier League.

The Hammers have admitted that they breached the rules in relation to the signings of Carlos Tevez and Javier Mascherano.

Tevez saved West Ham's season by scoring the equalizer against Manchester United what kept them at equal points with Sheffield but a better goal difference.