Zola resigned to cash-strapped future for Hammers

New West Ham boss Gianfranco Zola has admitted he may not be allowed to strengthen his squad in January as the club faces up to a potential 30-million-pound bill for the Carlos Tevez affair.

According to media reports on Wednesday, the London club are contemplating an appeal to the Court of Arbitration for Sport over an FA-appointed independent tribunal's ruling that Tevez had been instrumental in keeping West Ham in the Premier League two seasons ago when he was not eligible to play for them.

But for Tevez's illegal contribution to the Hammers cause, Sheffield United would have survived in the top flight and the Yorkshire club are now seeking 30 million pounds in damages to cover lost television income, reduced player values and other losses incurred as a result of relegation.

Zola refused to blame the turmoil created by the tribunal's ruling for Tuesday night's shock League Cup exit at the hands of Championship side Watford.

The Hammers were beaten 1-0 at Vicarage Road because of a Hayden Mullins' own goal 20 minutes from time which was the result of a debutant goalkeeper Jan Lastuvka's failure to gather a Lee Williamson free-kick.

Afterwards, former Chelsea star Zola admitted he was in the dark about the club's finances, but insisted he would not be overly concerned if there is no cash to spend during the next transfer window.

“Let me have these concerns if that happens,” he said. “It's something the club is handling right now, when the decision is made then we'll make some considerations.

“We have to keep working like this with this squad until January anyway and I'm happy to do that.”

West Ham have dismissed reports that key players were sold last month in anticipation of the tribunal's ruling.

The departures of Anton Ferdinand and George McCartney triggered the resignation of Alan Curbishley as manager, clearing the way for Zola to take over.