Man United saw their first offer of £45 million with £10 million in add-ons for the 25-year-old rejected but haven’t given up in their pursuit.
Ruben Amorim’s side have since returned with an improved offer of £55m up front and £5m in add-ons, which is closer to the asking price of £62.5 million.
Brentford value Mbeumo, who scored 20 goals and provided seven assists in his 38 Premier League games, at the same price United paid for Matheus Cunha, according to The Standard.
Tottenham are also interested in a deal for the Cameroon international with former manager Thomas Frank pushing the club to get it done.
Mbeumo is understood to prefer a move to Old Trafford, however, with Amorim’s side hoping to improve upon their worst ever Premier League season.