If it was Manchester United's plan to banish the demons generated by their Europa League final defeat to Tottenham Hotspur five weeks ago via the transfer window, it's working. After wrapping up the £62.5million signing of Matheus Cunha from Wolves exactly a fortnight ago, United are now closing in on the signing of Brentford attacker Bryan Mbeumo. It is understood a deal is edging closer towards being finalised after United submitted a new and improved offer in excess of £60m earlier this week. Barring any late snags or hiccups, he will become the club's second signing of the summer. United went into this summer's window with no choice but loosen their purse strings after a forgettable 2024/25 campaign marked their worst season in 51 years. However, few anticipated they would be as ambitious as they have been in the opening weeks of the window. United announced they had reached an agreement with Wolves to sign Cunha just 14 hours after the transfer window had opened on June 1, ensuring they put down an early marker, and now they are closing in on the signing of Mbeumo less than four weeks later. Defeat in Bilbao was supposedly going to hinder United's ability in this summer's transfer window. Instead, it has given them the jolt they needed. It goes without saying that two signings won't be enough for United this summer, and they will need to bring in more faces once they flex their muscles in the seller's market, but to have Cunha and potentially Mbeumo through the door by the end of June is admirable. United finished last season's Premier League campaign with a negative goal difference of -10, meaning they needed to commit funds to strengthening their attacking department. After missing out on Champions League qualification, it felt as though attracting big-name players would be a struggle. However, United have been reminded by both Cunha and Mbeumo that they will always be a powerhouse. Cunha had his heart set on a move to Old Trafford for months and Mbeumo has followed suit by prioritising a move to M16 over Tottenham Hotspur. The elephant in the room, however, is that once the deal to bring Mbeumo to Old Trafford gets over the line, United will have spent north of £120m on the duo. Considering sales are expected to dictate what is possible for United this summer, the Reds have certainly shown plenty of ambition early on amid the fact they are yet to oversee a single outgoing. Cunha is the first signing of the Ineos era to have cost more than £60m. United brought in five new signings last summer and Leny Yoro was the most expensive addition at a base price of £52.2m. After years of being taken for a ride in the market, United have become a little bit wiser under Ineos' governance, refusing to pay over the odds. Sir Jim Ratcliffe admitted last year that he would prefer to discover a hidden gem "rather than spend a fortune just trying to buy success". You could argue Ratcliffe has contradicted himself by allowing United to sign Cunha for £62.5m and lodge a bid worth more than £60m for Mbeumo. However, every club that shares the same ambitions as United has to splash the cash every once in a while to strengthen their squad. United will be unable to preside over many more £60m-plus deals this summer. In fact, they may not be able to preside over another if they are unable to offload the likes of Marcus Rashford, Jadon Sancho, Alejandro Garnacho and Antony. Nevertheless, they have made an exception to their own rule to get Cunha through the door and attempt to sign Mbeumo, and it does make sense this time around. Their attack was in a sorry state last season and they could not afford to do nothing about it this summer. Cunha scored 17 goals last season across all competitions, and Mbeumo plundered 20 in the Premier League. Between them, their tally of 35 in the league was only nine fewer than what United scored as a collective. With that in mind, United are right to have settled on them as two of their priority targets. There is no guarantee they will be successes at Old Trafford just in the same way no managerial appointment is ever guaranteed to pay off. But in choosing to try and recruit two attackers with Premier League pedigree, United are trying to make up for last season's failings in the best possible way.