Manchester United’s bid, which totals £62.5 million for Bryan Mbeumo, has been turned down by Brentford.
The offer includes £55 million upfront and an additional £7.5 million in performance-related bonuses for the 25-year-old player.
Earlier this month, United’s initial proposal of £45 million plus up to £10 million in add-ons for the Cameroon international was also rejected.
United is aiming to enhance their scoring options after already signing forward Matheus Cunha from Wolves for £62.5 million.
Reports indicate that Brentford is seeking at least the same amount that Wolves received for Cunha upfront before considering the sale of a player who has one year remaining on his contract.
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Mbeumo had a standout season last year, scoring a career-high 20 goals and providing nine assists for Brentford.
United may face competition for Mbeumo, as new Tottenham manager Thomas Frank is interested in reuniting with him, and other Champions League clubs have also shown interest.
Mbeumo, who is an international teammate of United goalkeeper Andre Onana, is expected to miss about four weeks of the 2025-26 season due to Cameroon’s participation in the Africa Cup of Nations in Morocco.
Cameroon played their first group match against Gabon on December 24.
Mbeumo joined Brentford from Troyes in 2019 when the club was still in the Championship.
He has scored 70 goals in 242 appearances across all competitions, playing a key role in helping the west London club gain promotion to the Premier League in 2021.