Sheffield United finished the season in 18th place with a goal difference of -23, a single goal worse than Wigan, to join already relegated Charlton Athletic and Watford in the second division.

It was a dramatic finale at Bramall Lane, with Wigan down to 10 men after Lee McCulloch was red-carded in the 75th minute and his team mates struggling to keep the ball out of their penalty area.

Everton, who drew 1-1 at deposed champions and runners-up Chelsea, Tottenham Hotspur and Bolton Wanderers all booked spots in next season's UEFA Cup.

Third-placed Liverpool, who drew 2-2 at home with Charlton, and Arsenal, who finished goalless at Portsmouth, had already sealed their places in the Champions League qualifiers.

Liverpool will qualify automatically for the group stage, though, if they beat AC Milan in this season's final in Athens on May 23.

There was no shortage of tension in the relegation dogfight and few would have predicted the day's outcome, with West Ham completing a remarkable double over the new champions.

West Ham, who had beaten Alex Ferguson's side 1-0 at Upton Park in December, won seven of their last nine league games to complete a near-miraculous escape.

Tevez, whose controversial transfer from Corinthians last August led to West Ham's record �5.5 million fine last month for a breach of ownership rules, has been key to that late revival.

He topped some fine recent performances by scoring the only goal at Old Trafford in first-half stoppage time, a mixture of determination in the tackle and a cool right-foot finish past keeper Edwin van der Sar.

UNITED'S CONSOLATION

Consolation for the hosts was hoisting the Premier League trophy after the game before their own fans, ahead of next Saturday's FA Cup final with Chelsea at Wembley.

Consolation for Chelsea was finishing the season by equalling Liverpool's record of 63 home league games without defeat.

Chelsea's Ivorian striker Didier Drogba equalised with his 32nd goal of the season in all competitions after James Vaughan had put Everton, who finish sixth, ahead at Stamford Bridge. Drogba finished the season as the Premier League's top scorer with 20 goals.

Spurs finished fifth with a 2-1 home win over Manchester City and Bolton were seventh after drawing 2-2 with Aston Villa.