Tevez "returns" while Etherington leaves West Ham

The Hammers have been stung twice already over the Argentinian forward's controversial move to the club in August 2006.

In April 2007 the Premier League fined them £5.5million for breaking rules over third-party agreements.

And an independent tribunal ruled at the start of this season that Tevez was ineligible to play for West Ham during 2006-07.

That left the Hammers facing a potential compensation claim of up to £30million from Sheffield United, who argued it would have been West Ham, rather than the Blades, who would have been relegated that season.

The club responded with a statement this afternoon.

It said: "West Ham United will co-operate fully with the joint inquiry convened by The FA and Premier League.

"We have acted in good faith throughout the various inquiries and investigations into this matter and fulfilled the undertakings given to the Premier League following the initial penalty.

"We have nothing to hide and will ensure that this is once again reflected in our evidence to The FA and Premier League."

Tevez played a key role in helping the Irons avoid relegation under Alan Curbishley before he moved to Manchester United in the summer of 2007.

On the transfer front Matthew Etherington has completed a £2million move to Stoke City.

The 27-year-old midfielder signed the three-and-a-half year deal today, having fallen out of favour with Hammers' boss Gianfranco Zola.

He only signed an extended contract at Upton Park a year ago, which would have kept him in east London until 2012, but has made just 15 appearances this season, scoring twice.

It marks the end of a five year stint at the Boleyn for the former Tottenham player, during which time he helped the club to promotion to the Premier League and an FA Cup final appearance in 2006.

Etherington could make his debut for Stoke against Liverpool at the Britannia Stadium on Saturday.