Manchester United offers more than 60 million to sign Mbeumo! There is still money for the Champions League to be revealed, and Real Madrid may send tens of millions

Manchester United are expected to strike a compromise deal with Brentford to sign Mbeumo for around £63 million, including some of the floating amounts with payment conditions attached. The 25-year-old himself will also make a lot of money, with his weekly salary set to exceed £200,000.

Brentford value Mbeumo at £70 million and Manchester United's initial offer is £55million, with transfer expert Pete O'Rourke saying the two clubs could agree in the middle of the two prices.

"I believe that both parties will reach a compromise to get this deal done. Brentford were reluctant to let Mbeumo go." O'Rourke told Football Insider that "Obviously, no deal has been reached yet, but Manchester United have made their first offer, which is slightly below Brentford's estimate of the player, £45 million plus a £10 million surcharge. I think Brentford will ask for a higher price, probably between £60 million and £65 million. However, United do have the intention to complete the deal and Mbeumo wants to move to Manchester United as well, so I still have full confidence that the move will go through."

Italian transfer expert Fabrizio Romano confirmed this view: "Brentford have made it clear that they want a transfer fee similar to Cunha's, between £62 million and £65 million, a nine-tense discount to their own £70 million list price."

According to the British Daily Mirror, Manchester United's second offer is more than £60 million and threatens Brentford: this could be the final offer, if it is not accepted or will be abandoned.

If Mbeumo were to be brought in at this price, the total cost of Manchester United's summer window would be £130 million, which is a huge expense for a team without a Champions League place. British media once claimed that Amorim only had a transfer budget of 100 million pounds in the summer.

Manchester United owner Sir Jim Ratcliffe declared in March that without his investment, the club would run out of cash in December and was on the verge of bankruptcy. However, The Athletic claims that Rajue's claim is an exaggeration, and that the club's financial health is the fifth highest in the Premier League in terms of profitability and sustainability rules.

The Premier League's PSR is calculated on the basis of a club's pre-tax profit or loss, which can result in a loss of up to £105 million over three years after deducting expenditure on women's football, academies, community work and other good causes. The problem for Manchester United is that in the 2023/24 season alone, there will be a pre-tax loss of £130.7 million at the level of Manchester United plc on the New York Stock Exchange.

However, the Premier League's calculated loss for Manchester United is only £36.2 million, a difference of £94.5 million from that figure. This is because the scope of the statistics is not Manchester United Limited. A company called Red Football Ltd., which was registered with the Registrar of Companies in the United Kingdom in February 2005, is a subsidiary of Manchester United United Limited, and under the Premier League, clubs can only submit the accounts of companies registered in the UK for PSR testing.

Historically, there has been little difference between the accounts of Manchester United and Red Football, but that has changed dramatically in the last year. One of the biggest differences is the cost of "special projects", which according to economic figures amounts to £47.8 million, but only £4.5 million is counted on the red football account, which mainly consists of £3.6 million paid to senior management and staff who were sacked by clubs.

It was widely believed that the costs associated with the purchase of shares by Rajue had to be factored into Manchester United's PSR calculations, however, in practice the money did not appear in the Red Football accounts. Not only that, but Red Football even earned £10.5 million from the 2023/24 Centralised Services Recharged to Other Group Undertakings.

Manchester United is not the only club in the Premier League to benefit from this, Chelsea have also avoided PSR problems through their subsidiary Blueco 22 Limited, so that some expenses are not taken into account in the PSR, so they can buy people like crazy.

Missing out on the Champions League is certainly not good for the financial revenue, but it is not without any positives, as clubs do not need to comply with UEFA's FFP financial fair play rules and can focus solely on the Premier League at least this year.

The Premier League's PSR test for the 2024/25 season will be based on financial reports from 30 June 2023 to 30 June 2025, with a total pre-tax loss of £55.1 million for red football in the accounts to June 2024, well below the £105 million limit. However, United could lose around £141 million in 2024/25 alone, so caution is still needed.

Manchester United can completely eliminate the risk of PSR breaches by selling Academy players such as Garnacho and Marcus Rashford. Not only that, but there have been windfalls from past sales of Academy players, such as Benfica's Alvaro Carreras Fernandes, who left United last summer for a fee of €9 million.

The 22-year-old is expected to join his parent club Real Madrid before the Club World Cup, while Manchester United will receive nearly 10 million in income through a secondary transfer sharing clause. The Spanish left-back, who has a £42million release clause on his contract, has agreed to return to Real Madrid and now only depends on what the final transfer fee will be, and Real Madrid want not to have to pay the full liquidated damages.

Manchester United also have a buy-back clause until the summer of 2026, but Italian transfer expert Fabrizio Romano said: "Real Madrid and Benfica are in talks about the transfer of Carreras, hoping to reach a full agreement, he only wants to join Real Madrid."

There are some claims that Manchester United can get 40 to 50 per cent of the A fee, but The Athletic claims that it is actually only 20 per cent. If Real Madrid pay £42 million, then Manchester United will get £8.4 million (€10 million).