Mbeumo has long been linked with a move to United, with the Cameroonian favouring Ruben Amorim's side over a reunion with Thomas Frank at Tottenham.
[United initially submitted a bid](/sport/football/man-utd-transfer-news-mbeumo-brentford-b1231407.html) earlier this month totalling £45m plus £10m in add-ons. However, that was rejected by Brentford, who are in a strong bargaining position, with the club holding an option to extend Mbeumo's contract, which expires in June 2026, by an additional year.
Brentford are hoping to negotiate easier add-ons from United, whose latest bid is worth £55m up front with a further £5m in add-ons, before sanctioning a deal for Mbeumo.
While United remain the frontrunners for Mbeumo, Brentford are understandably prepared to entertain a bidding war for their star forward.
Mbeumo has enjoyed his best season in a Brentford shirt, scoring 20 Premier League goals and providing eight assists. He struck up a prolific partnership with Yoane Wissa, with the pair netting 39 times in the league between them.
The 25-year-old is keen to join United despite them finishing a lowly 15th last season. Amorim is looking for a winger, with the futures of all of Antony, Alejandro Garnacho and Marcus Rashford uncertain.
Mbeumo's sale would constitute a club-record departure for Brentford, who received £40m from Al-Ahli for striker Ivan Toney last summer.
Arsenal, too, could be in the market for a midfielder should they fail to agree a new contract with Thomas Partey and have identified Norgaard as an option.
Brentford are braced for a summer of upheaval following Frank's exit, with Mbeumo's departure imminent and interest growing in Norgaard.