United gaffer Greg Abbott today confirmed that the Cumbrians are prepared to go to a tribunal, if necessary, to agree a fee for departing striker Danny Graham.

Graham, 23, spent two-and-a-half seasons with United but refused a further two-year offer last week when he revealed that he felt that it was time for a new challenge.

Abbott said: "I have spoken to Danny and wished him well as he now moves on.

"He wants a new challenge in his career, so we have to respect that. Hopefully what will happen now is that we will be able to agree a fee for him with whichever club it is that he moves on to."

He added: "If that doesn't happen then it will have to go to a tribunal, and you can never be certain which way that will fall.

"Ideally that situation won't arise and, like I say, we'll come to an agreement with whoever comes in for him. If a tribunal can be avoided then that would be better for all concerned, but we'll just have to wait and see how it all pans out."