The Cameroon international's move is set to be confirmed by both clubs today.
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Mbeumo is joining United for an initial fee of £65m plus £6m in bonuses. He has agreed a five-year contract plus a 12 month option.
Mbeumo leaves Brentford with less than a year to run on his deal.
He was snapped at Old Trafford earlier today after undergoing his medical at Carrington.