The bitter dispute over Carlos Tevez descended into an open war of words today between West Ham and the Argentina striker's adviser Kia Joorabchian.

The Hammers issued a strongly-worded statement rejecting claims by Joorabchian that they had made misleading statements about Tevez.

The acrimony between the two factions means there is no chance now of an agreement over the 23-year-old's proposed move to Manchester United and it will be left to Fifa to decide.

Joorabchian has also threatened to bring "the true circumstances" of Tevez's position to the attention of "a higher authority".

West Ham insist every document relating to Tevez has already been handed over to the Premier League and are happy to accept any decision made by Fifa.

The club said in a statement: "West Ham United totally rejects the latest outburst and threats issued in the name of Kia Joorabchian in relation to the situation regarding Carlos Tevez.

"We will not be drawn into this form of public mudslinging but these latest statements cannot go unanswered.

"Mr Joorabchian entered into agreements with the previous regime at West Ham at a time in which he was attempting to take over the club. Those arrangements, since terminated by West Ham, led the club into serious disciplinary difficulties for which the club has paid a heavy price.

"It is absolutely clear that the only contract relating to Carlos Tevez recognised by West Ham and the Premier League is the player's four-year contract which runs until June 2010. All other arrangements were terminated by West Ham
on April 27th 2007 and no legal challenge to that termination has occurred.

"West Ham can also confirm that all documentation regarding the club and Carlos Tevez has already been submitted to the Premier League and fully scrutinised by them. We have ensured full disclosure."

West Ham say they tried their best to persuade Tevez to stay by making him a better offer and that if he wants to move to Manchester United then the Premier League champions have to make them an acceptable offer.

It now looks as though Fifa will have to decide whether Tevez has the right to be released from his West Ham contract.

The Hammers statement adds: "The club has in recent weeks made every effort to keep Carlos Tevez at West Ham and indeed offered significantly improved terms and conditions to the player, which were not accepted.

"However a transfer of a properly-registered player cannot occur without agreement between two clubs and the Premier League. Without such an agreement we believe that it is in the interest of all parties to resolve this issue as quickly as possible through the procedures laid down by Fifa.

"Public threats and accusations are irrelevant, let Fifa decide and West Ham will accept that judgement whatever the outcome. The time has come to settle this matter in a way which will allow everyone concerned to move on."