WEST Ham last night refuted allegations and financial demands made against them by Carlos Tevez 's advisor Kia Joorabchian.

The Hammers insist that claims made in the media yesterday by Joorabchian are "wholly without foundation".

Joorabchian has alleged the east London club entered into private agreements without the Premier League's knowledge to ensure Tevez would be available to play in the final three matches of last season, as the club battled against relegation.

In papers lodged with the High Court, Joorabchian has also claimed West Ham owe him a total of £7.1million, which he asserts should have been paid by January 31.

But the Upton Park club have dismissed both Joorabchian's allegations and his compensation claims.

In a statement released the club said: 'West Ham United totally refute all of the allegations made against officials of the club by Kia Joorabchian.

'Those allegations, and the financial claims which accompany them, are wholly without foundation.

'Mr Joorabchian appears to be confusing demands that he has made on the club with the notion that they were ever agreed. They were not and no agreements of the kind alleged were ever concluded.

'In short, these matters have already been the subject of the court process and as far as the club are concerned fully disposed of. Nevertheless the club are quite prepared to resolve them further via a full court hearing if necessary.

'Threats and allegations are easy to make but the court process decides cases, and will decide this case, on the basis of real evidence and a proper consideration of the facts.

'That is why West Ham United have no doubt that Mr Joorabchian's claim will, in due course, be dismissed.' West Ham were fined £5.5million for breaching Premier League ownership rules when they signed Tevez but the Argentina striker was allowed to play on and help the club to a dramatic Premier League survival after the Hammers convinced authorities that all third-party arrangements had been torn up.

However, Joorabchian claims West Ham asked him to broker an agreement with the two companies who own Tevez's economic rights - Media Sports Investment and Just Sports Inc - to ensure the striker could play in the final matches of last season.

The agent claims he has tapes, recorded at the Les Ambassedours casino in London, that show him with former Hammers chairman Eggert Magnusson and chief executive Scott Duxbury striking a deal to cover up the agents ownership of the player.

Also in his legal papers Joorabchian alleges he paid the club £2m for West Ham to release Tevez's registration for his transfer to Manchester United this summer to go ahead and claims that West Ham agreed orally to return the money, plus costs, amounting to £2.6m.

And he now claims he has not been paid that money or a further £4.5m for separate dealings over Tevez.

If these allegation are proved, it could mean West Ham were acting contrary to undertakings they had given to the Premier League over Tevez's status at the club.

But West Ham insist the only talks they held with Joorabchian were over extending Tevez's stay at the club.

The club statement added: 'Discussions did take place at various times with Mr Joorabchian, as a representative of MSI and JSI, with regard to the future of Carlos Tevez with West Ham United after the end of the 2006-07 season - but they were unsuccessful and therefore no agreement was possible.

'Moreover, Mr Joorabchian has omitted to recognise that a full and final settlement with West Ham United was concluded when he agreed to settle all outstanding claims against the Club on behalf of his companies MSI and JSI in August of last year.'