It had been reported that Spurs' landing Thomas Frank as their new manager will have helped the north London side snap up Mbeumo, who may have been persuaded by rejoining his former head coach.
Frank managed Mbeumo for six years at Brentford, and now with him at Spurs, he can offer him Champions League football after they won the Europa League last season.
However, Manchester Evening News reported that Manchester United remain confident of beating Tottenham to the signing of the Cameroon star and stated that the Cameroon international said that he he only wants to join United, despite the potential to reunite with Frank at Tottenham.
Speaking to Sky Sports pre-race in Monaco, Mbeumo recently opened up on Frank as transfer rumours continue to circle.
"He has done so much for me. He has trusted me from the start, developed the team so well, developed me as a human and a player so much, and I wish him all the best and wish he is going to do well.
"He knows everything. He is really smart, he knows where he wants to bring the team and how he wants to play and he has been fantastic for Brentford.
"He is going to have some time to adapt. He will have more games and more expectations but I am sure he is going to do well."
The 25-year-old scored 20 goals in 38 Premier League starts for Brentford last season and would help United signing Matheus Cunha in transforming United’s attack next season, which is under a huge overhaul from manager Ruben Amorim.
Amorim's side scored just 44 goals in the Premier League last season, the second lowest of any non-relegated side and Mbeumo could the difference maker as they chase down European football.