Manchester United will bid for Mbeumo at a higher price! The special forced palace model failed, and Brentford insisted on 60 million

Manchester United are ready to make a revised offer to Brentford, after the club's £55million offer had already been rejected. The 'Little Bees' asked £70 million, while the Red Devils' first offer was a £45 million flat fee, plus a £10 million floating clause.

Following the £62.5 million acquisition of Cunha, Mbeumo is seen as a key target for Manchester United. Sir Jim Ratcliffe's INEOS team made the smart move of first convincing the 25-year-old Cameroonian striker to express his desire to join Manchester United, thus pushing off other potential buyers, such as Newcastle United, in order to avoid a 'price gouging' situation and increase the transfer fee.

However, Brentford have said they have the option to re-sign Mbeumo for another year, so they will not significantly reduce their price tag even though their current contract expires next summer. The team's manager, Thomas Frank, has said that Mbemo will be sold this summer, but his price must be very high. A total value of £50 million is a condition for the team to insist on.

Mbeumo has been in excellent form this season, scoring 20 goals and providing eight assists for Brentford, playing almost every minute of the Premier League, only being substituted for three minutes! Therefore, Brentford believe that his price cannot be much lower than that of Cunha, who has 15 goals and 6 assists. Italian transfer expert Fabrizio Romano has confirmed that Brentford are asking £70 million, but that amount can be negotiated to a similar level to Cunha's worth of £62.5 million.

Brentford may accept some of these fees in the form of floating clauses, but they are demanding that these bonuses be activated based on the performance of the players, rather than the team's record. Because, the Bees are confident in Mbeumo's individual ability, but the Red Devils club as a whole is not convincing, and there are still huge doubts about whether they can qualify for the Champions League next season.

In this regard, Manchester United are confident that they can complete the transfer deal for Mbeumo and will continue to make offers. Football finance expert Kieran Maguire explains that the Red Devils can fully afford to pay £120 million for Mbeumo and Cunha and will not lead to a breach of the Premier League's PSR profitability and sustainability rules.

He told the BBC: "Even if they don't qualify for the Champions League, Manchester United could easily spend £150 million. Sir Jim Ratcliffe has exaggerated the negativity of Manchester United's finances for the sake of the layoffs, and they make more money every day than any other club in the Premier League. The club's losses are not as much as they claim, and they are in a much better position than everyone thinks, because a lot of people are looking at the company's financial reports wrongly."

Kieran Maguire explains: "Everybody's focused on the New York-based company – Manchester United Limited, but there's another company called Red Football, which is owned by the Glazer family and forms the basis of the PSR calculation. Red Football Ltd's losses were much lower than Manchester United Limited, so Manchester United's losses were much lower than originally anticipated."

Moreover, the transfer fee calculation at the accounting level is different from the algorithm of ordinary people. "When you bring in a new player, it's usually a four-five-year contract. Accounting is calculated by dividing the cost of the player by the length of the contract. If you sign a player for £150 million for five years, the cost to go into the PSR is £30 million, plus his salary." Financial expert Harry Maguire said: "Manchester United only need to sell a few Academy players, like Garnacho and Marcus Rashford, to make a net profit of £60 million, so it's easy to fix. The transfer fee obtained by selling people can bring several times the amount of funds to recruits."

However, after bringing in Mbeumo, Ruben Amorim will still face a challenge up front next season. As a Cameroon international, Mbeumo will play in the Africa Cup of Nations at the end of December. The Africa Cup of Nations kicks off in Morocco on 21 December and runs until 18 January, with Cameroon having qualified for the group stage against Gabon, Ivory Coast and Mozambique. If he makes it all the way to the final, he will miss up to 10 games for the club.

The fixtures for the new Premier League season have yet to be announced, but according to the current season, Manchester United played three games in the same period between Christmas and New Year, the group stage of the Africa Cup of Nations. Even if Cameroon is out of the group, Mbemo will miss these games!

The Africa Cup of Nations was originally scheduled to take place this summer, but due to the expansion of the Club World Cup, FIFA asked the African Football Federation to postpone the tournament to the winter. The Africa Cup of Nations is an international A-level competition and Manchester United will not be able to stop Mbemo from participating if he is selected for the national team. To add to United's concern, Mbeumo's right-wing replacement, Amad Diallo, will also be unavailable due to the possibility of representing Ivory Coast in the Africa Cup of Nations. The Reds also have goalkeeper Andre Onana in their squad, who is also an African player, and he is Mbeumo's Cameroon team-mate.