Manchester United prepares a revised offer for Brentford striker Bryan Mbeumo was rejected after their opening offer of £ 55 million.
Brentford insists on more than £ 60 million and the opening bid from United was £ 45 million plus £ 10 million in bonuses.
Mbeumo is seen as an important target for United, who want to improve their matte team after a terrible campaign.
The Red Devils scored only 44 goals in the Premier League, the second lowest of each non-richly side.
The 25-year-old, who sees his contract expire next year, although Brentford has the option to extend it by 12 months, could become the second signing of the summer of the summer behind the £ 62.5 million Matheus Cunha.
United missed an estimated windfall of £ 100 million after not securing the Champions League qualification with their Europa League -Definitive defeat against Tottenham.
But the likely sale of Academy players Marcus Rashford and Alejandro Garnacho would represent pure profit and sustainability rules (PSR) profit and enable them to spend heavier in the window.
Brentford Value Mbeumo of more than £ 60 million and the Cameroon International would like to move to Old Trafford if a deal can be agreed.
Thomas Frank admitted that Brentford, who finished five places for United in the Premier League, would sell their attacker if the right offer came in.
He said: 'If he is sold, it must be for a nice, nice amount. It's a lot. Mucho. Really a lot. Then it is clear that it is impossible to replace it one by one. It cannot be done.
'There is a reason why he costs x number of million pounds, and we don't have an x number of million pounds to buy.
“I would say that I would be surprised if many big clubs didn't watch him. I would be surprised with what he has to offer.
Mbeumo enjoyed a breakout campaign, scored 20 goals and offered eight assists for the bees, while playing every minute of the Premier League season.
Mail Sport reported on Monday how United would be planned to open official conversations with the bees about the 25-year-old after Mbeumo indicated his wish to move to Old Trafford.
Newcastle United, Tottenham and Arsenal had all made contact with Mbeumo, but he told United that he wants to join them and is part of the rebuilding of Ruben Amorim this summer.
United is ready to sell to help finance their reform of Amorim's failing team.
They want to banish stars Rashford and Jadon Sancho this summer, two of their highest earners who are both around £ 300,000 a week.
If they are successful in this, that would free up a considerable space in the wage account, but if the requirements of Mbeumo were met, it would make him one of the highest earners of United.
Mbeumo currently earns around £ 50,000 a week, according to The Times, but wants his wage to rise five times when the move is completed.
Garnacho, Kobbie Mainoo, Antony, Andre Onana will probably also leave Old Trafford this summer.
While Hojlund can be allowed to leave for a Cut-Price fee.
Mbeumo came to Brentford from the French club Troyes in 2019 and has since scored 70 goals and provided 51 assists.
He helped Frank's Side Promotion in 2021 and easily made the scooter – one of the newest in a long line of success stories for the Brentford recruitment team.
Mbeumo represented France at youth level, but has 18 international performance for Cameroon and scored four goals.