Tottenham have made a £70 million offer to Brentford striker Bryan Mbeumo.
The North London side's offer is worth £65 million, plus £5 million in add-ons, £10 million more than Manchester United.
New Spurs manager Thomas Frank wants to take his former Brentford student to north London. Tottenham president Daniel Levy wants to sign the Cameroonian as a commitment to Frank.
However, Old Trafford is still a favorite destination for Mbeumo, who scored 20 Premier League goals for Brentford last season.
Frank wants to lure Mbeumo to Tottenham Hotspur Stadium with the prospect of qualifying for next season's Champions League. The Danish captain has been working with Mbeumo since 2019.

Man United have made two offerings to Mbeumo, most recently a £60 million contract (including a £5 million add-on fee) last week. However, Brentford refused to accept, giving Spurs the opportunity to make a decision-making offer.
In the current situation, it seems the "Red Devils" will not pay more than the £60 million they previously paid to Matheus Cunha.
While that could change, Brentford feel they have the right to keep the £70m valuation for Mbeumo.
The 25-year-old striker is second only to Mohamed Salah, Alexander Isak and Erling Haaland in Premier League goals last season. Mbeumo's 7 assists also played an important role in helping the west London team win a position in the top half of the rankings.
Man United's advantage in this deal could be a salary problem. The salary offered at Old Trafford is from £150,000 to £175,000 a week with bonuses bringing Mbeumo's expected salary package to £200,000 a week.

Spurs will have to break their rigorous salary structure to suit that. Mbeumo is expected to earn around £130,000-140,000 a week if he moves to Tottenham. This is a much more modest number than what Man United can bring.
Mbeumo's excellent form last season ended the concern that the "Bees" would have a hard time after seeing Ivan Toney join Saudi Arabia a year ago.
Mbeumo has one more year left on his contract with an option to extend for another year. However, The Bees have accepted the reality that Mbeumo will leave Gtech Community Stadium with greater ambitions.