Wigan must win this final game of the season to ensure survival. Even victory by a single goal would nudge them above Sheffield United on goal difference.

While for the Blades the drop would be dodged by virtue of a draw. Even a defeat by three clear goals for Warnock's side would not condemn them, provided West Ham United are beaten at Old Trafford by the newly-crowned champions, leaving all three on 38 points and the Hammers doomed.

That last scenario would be doubly welcomed by Sheffield United and Wigan. They are two of the so-called 'Gang of Four' involved in the ongoing furore about possible legal action following West Ham's evasion of a points deduction from the Premier League despite being found guilty of a serious breach of transfer regulations over the signings of the Argentinians Carlos Tevez and Javier Mascherano earlier this season. Had points been taken, rather than a cheque for �5.5m, West Ham would already be goners. Hence the steam escaping from the ears of a large segment of the populations of Sheffield and Wigan.

Considering what is involved, Wigan's chief executive Brenda Spencer is commendably calm.

"Our grievance is not about the judgement that was given by the Premier League, but whether the registration of Tevez was done correctly and he was eligible to play. If they show us that, then we don't have a grievance."

For Wigan, without a win in eight games, the task is stark. The consolation is that their away form is almost equal to the home results, with four victories and four draws. Acknowledging that "people will be writing us off now", manager Paul Jewell finds a crumb of comfort in that attitude. "It could mean in a strange way the pressure is no longer on us, " he said. "The players have been putting in some great shifts and we're ready for one final push."

Not that this occasion needs it, but there is added spice in the fact that Jewell is a former manager of United's city rivals, Wednesday. It's something else for the 28,000 Blades fans to get heated about, perhaps as a means of obliterating the grim memory of United's previous relegation in 1994, which came in the last minute of the last day of the season.

The club's chairman Terry Robinson admits to nervousness, "but I have to make sure I keep it to myself, not pass it on to others. There are always memories of 1994 and we need to make sure we are not in the same last-minute boat this year. The way to do that is to win the game.

"This is our most important match since we got promotion. It's another promotion, isn't it, if you win this one. It's not particularly about the �30m, we want to retain our Premiership status.

We have had a six-year plan to get here and we need to stay here, to ensure all the good things we have done will continue. We are so busy planning we haven't stopped to consider what the downside might be. But, without blowing our trumpets, everybody feels relatively confident that we will be there next season.

"We have put on a good show, not been overawed except in a couple of matches, we've beaten Arsenal at home, and we still have the bulk of the team that won promotion. They have done a damned good job and can feel proud.

Certainly, we dropped points we should not have done, otherwise we wouldn't be in this position. It's fate that on Sunday we are playing a team in a similar position." Having warned, "This game is not going to be for the faint-hearted, " Brenda Spencer said, "It is absolutely mega, this, considering the financial rewards.

There are parachute payments for relegation, but nothing compared to what you get in the Premiership. The situation is very similar to a play-off final, which is called the most expensive football game you can have. This is just as important, but the only thing I am interested in is us going to Sheffield and winning.

We have to disregard West Ham, what we need is to win. We have a good squad, a fantastic manager, and I think they could do it for us."

So does Jewell. "It couldn't be simpler, we have to go there and win. We've always played well enough away from home and we're ready for one final push.

It's going to be difficult but it's one we can win." Though a summer clear-out of the playing staff would be inevitable if Wigan do go down, chairman Dave Whelan has assured Jewell, who has four years still to run on his contract, his job is safe. "He can stay as long as he wants, he's one of the best managers in the English game."

So highly regarded is Jewell for having lifted Wigan through the divisions that Warnock admits he sought his advice after Sheffield's promotion a year ago about how to survive. "He just told me not to worry. Paul will be disappointed to be in this position right now, the same as ourselves. We are probably the ones everybody expected to be in this situation. But we have a good home record, great supporters and it's still in our own hands. It will be nail-biting but rather than fear it we should relish it."

And the cheering thought for United's nervous chairman Robinson is the support his side will get. "Our good luck message from the people of Sheffield is that the stadium is sold out."

He will be hoping the side can return the favour by securing safety this afternoon.