Platt scored 18 goals for MK Dons last season
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Colchester United have made their first two signings of the summer, bringing in striker Clive Platt from MK Dons and Tottenham midfielder Mark Yeates.
The U's have smashed their club transfer record by paying £300,000 for 29-year-old Platt - six times their previous biggest fee.
Yeates, 22, has moved from White Hart Lane for an undisclosed six-figure fee.
The Republic of Ireland Under-21 international spent a season on loan at Layer Road in 2005/06.
Platt scored 18 goals for MK Dons last year and turned down a new contract there to join the U's.
He told BBC Essex: "The fact I'm the club's record signing doesn't bother me. I didn't have anything to do with that, that's between Colchester and MK Dons.
"It was difficult to leave Milton Keynes in one way but I wanted to test myself at the higher level."
Yeats helped Colchester win promotion from League One in his previous stint with the club, and has since been on loan with Hull and Leicester City.
"It's good to be back," Yeats added. "Things at Hull and Leicester didn't quite work out and I could've given it another year at Spurs.
"I spoke to Colchester manager Geraint Williams and I knew then I wanted to come back. By the start of next season we should be looking strong."