Despite having two bids rejected, Manchester United are considering making a third offer for the 25-year-old forward.
According to sources close to the situation, Mbeumo remains eager to join Manchester United, but is growing increasingly impatient with the lack of movement.
Brentford, however, is confident in its position and is demanding £62.5 million for one of its top players, citing the sales of Noni Madueke and Anthony Elanga as comparable examples.
Chelsea and Nottingham Forest have recently sold Madueke and Elanga to Arsenal and Newcastle, respectively, for £50 million and £55 million.
Notably, Mbeumo scored 20 goals in 42 games across all competitions last season, outpacing both Madueke and Elanga, who scored fewer goals combined.